As a consequence of globalization and liberalization on trade, transnational economic activities have interacted massively and vigorously. Opening of trading market has generally brought greater opportunities to domestic logistics/transportation operation industry, but accompanied with fierce direct competition with international players as well. In recent years, mega overseas air cargo transportation companies provide the consumers with more diverse and integrated services through strategic alliances and acquisition of smaller players. However, it squeezes and threatens the existence of domestic international air cargo transportation companies severely. Thus, ¡§The International Air Cargo Transportation Industry Alliance¡¨ was established by domestic players in Taiwan in an attempt to counter the threat and to impel themselves into a more internationalized player on the stage of air cargo transportation. The main purpose of this research is to discuss the influence factors of the willingness of forming of strategic alliances by Taiwanese air cargo transportation companies and to generalize an objective conclusion. Furthermore, it offers some suggestions on the development of the strategic alliances of the domestic international air cargo transportation industry.