Nowadays, empirical researches on corporate post-performance of mergers and acquisitions (M&A) focusing on cost-down synergy and financial accounting phase have not been consistently identified. The lack knowledge of revenue-based marketing value and consumer insights of M&A indicates that other impacts may exist to influence corporate post-acquisition performance. Recent studies have pointed that acquiring company fails to take over all the customers of acquired company after the merge. The results probably provide an important issue about why most M&A activities failed. The study assesses that consumer perceptions of corporate association of acquiring/acquired company have diverse impacts on consumer attitudes and purchase intentions based on consumer-goods classification. Therefore, a 2x2 experimental design manipulated corporation associations and congruity was used for three types of products (i.e. laptops, casual shoes, and raw milk). In the study, one important finding is that diverse intensity of effects, in the relationship of consumer¡¦s attitude and consumer¡¦s repurchase intention after the merge, has showed up with empirical validation among three products. Based on the consumer-goods classification (i.e. specialty goods, shopping goods, and convenient goods), the results indicate that acquiring company fails to take over all the customers of acquired company after the merge, especially in convenient goods. In short, corporate selling different products in different industries should seriously consider about their objectives and focus, during and after the merge.