The consolidation of global giants ,resulting from consumers' needs and new techonology, have tremendously impacted on Taiwan IT industry .This is because Most of Taiwan IT corporations are OEM or ODM for those giants.The reshuffle of HP,Dell Motorola and Nokia showed branding is not everything. There are works cut out for corporations in Taiwan to do besides Branding. It is even more true for small and medium corporations ! Strategic Plan is the one of most important things to do for small and medium enterprises before branding.Because ,they are lack of resources to reshuffle or turnaround.