This research is to understand the business strategy of making products luxurious. Owing to more and more serious poverty gaps in our social and economic environment, ¡§M¡¨ type society becomes an important issue for everyone. ¡§M¡¨ type society makes the rich people being richer and the poor people being poorer,. This phenomenon will affect consumer behaviors and whole market environment. According to the study of AC Nielson¡]2006¡^, more than 50% people in Taiwan tend to save more money in daily life for buying more their favorites or luxury goods instead. In this situation, companies should take special strategies to face this challenging new impact in the market. Therefore, the strategy of making products luxurious is one of best choices to try. For solving this situation, many companies have made their products luxurious successfully such as Acer (Ferrari notebook products), Toyota (Lexus automobile), and Giant (bike). These firms develop from middle market position to high market position, and make their product price more expensive, more high quality and more luxurious. Furthermore, their luxury products sold successfully in their target segments. All these cases are successful examples showing the effects of strategy of making products luxurious, accordingly this research sort out the precise strategies and methods through these successful case studies. Through using multiple cases study method, this research discusses the practicable ways to do the strategy of making products luxurious. Moreover, this research also goes through the conceptions of product positioning, the definition of luxury, product strategy, product line extended to build the conceptual model for this study. In the end, this research has integrated the some results. The key factor of the strategy of making products luxurious is offering high quality than the same type products. Next, the brand is the second important factor, a firm that make this strategy successfully must has a good brand image, not a ¡§luxury brand¡¨ image. Customers can get the good experience through products quality and performance. Therefore combining these results the research concludes that the products quality and performances are the core factors of the strategy of making products luxurious.