High oil price causing high cost of chemical industry, therefore the companies must pay attention to recycle of petrochemical sources, especially the reusing of wasted plastics which speeded global innovation of related techniques and formulas. The cost competition impact forced the plastic companies to raise effective strategy to avoid being expelled from the market. The research aims at three points: firstly, discussion of the facts of plastic recycles between Taiwan and China; secondly, discussion of the strategies of plastic recycles between Taiwan and China and the third, setting up the disruptive innovation strategy module of plastic recycles. The discussion of the theme focuses on organizational strategy, key success factors analysis, the third generation R&D and disruptive innovation. Through the analysis and discussion of some companies as well as the testing of plastic recycles disruptive innovation strategy module, it turns out to be the conclusion and suggestion for plastic recycles disruptive innovation strategy module.