Following the growth of IC and opto-elctronic industry in Taiwan in recent years, vacuum coaters used in the both industries has drawn a lot attention and initiated a growing investment in this sector. Conventional wisdom toward this industry had been much related to consumer products such watch cases and low-price optical lenses and decorative plastic parts. Companies facing unique industrial market characteristics and tougher competition, Competitive strategies for Taiwanese players in this sector are explored. Resources based theory and related secondary industrial data were used to form a base on which a managerial strategy and marketing perspevtives are built. As limited source of industrial information available from existing vacuum coating companies in Taiwan either inform of interview or indigenous literature, the thesis were prepared mostly based on author's industrial experiences, data provided by author's company and related academy literature related to strategy. A further field study for a generalization of competition strategy shall be required and refined for this special industry in Taiwan.