Due to the fast development of IT, quick change of market demand and collaboration in business operation between companies, departments, and individuals, the concept of collaborative commerce has drawn much attention gradually. However, the tools of collaborative commerce used in the past, just like PDM and CPD, are merely used for control in a single stage; despite functions of data management and collaborative design are more capable of doing cross-function work. New PLM solutions can recover the disadvantages of past collaborative commerce tools in the new product development process, make the RD control link from spot to line, in order to control process effectively, establish operation standard, and accumulate experiences of new product design and manufacture. During the process of implementing IT, although not perfect in the beginning, enterprises will find the problems out only when users apply IT and find some problems which don¡¦t be found before implementing IT. It is just the purpose of enterprises to take advantage of implementing IT to review business processes. Technology and organization should make an adaptation in order to solve these problems and the key way to judge the IT to be successful or fail is to see whether IT and organization make a good adaptation. There are few successful cases applying PLM solution to support new product development process in Taiwan; moreover, manufacturing industry is the most representative of industries in Taiwan. For this reason, manufacturing enterprises which have implemented PLM solution and succeeded in closing the case are chosen for case studies, and based on adaptive structuration perspective to research the adaptation done by three structures of technology, organization, and task after PLM solutions are implemented into enterprises. Through this research to find that the adaptation degree is different in the interaction and appropriation between technology, organization, and task. Discrepancy events will also produced in the adaptation process. The key factors to decide whether enterprises take advantage of implementing IS to get advantage are the degree of solving discrepancy events by enterprises. In order to make enterprises get more competitive advantages through implementing PLM solution, the manager should realize more deeply that what changes are result from IT implemented in enterprises and what reason to make this change, so as to know well what advantages PLM solution make.