本研究根據天下雜誌「2013年製造業2000大調查」中之企業為研究對象，進行問卷調查，寄發出400份問卷，實際有效問卷共272份，有效問卷回收率為68%，而實證分析結果如下； 1. 市場導向對於產品優勢有正向之影響。 2. 事業策略對市場導向與產品優勢具有正向調節效果。 3. 在不同事業策略下，採取不同之市場導向成分對產品優勢的影響不同。 ;In recent years, with rapidly changing environment and competitive, international trade, market orientation plays an important role in the firms. Recent research acclaim that market orientation can transfer to the product advantage then enhance the product performance. In addition, firms should have a well-defined strategy which they could develop to take their business forward. One of the purposes of this study is to examine the relationship between market orientation and product advantage. And another one is to explore the moderating effects of business strategy in this relationship. The empirical data used in the study comprises of 272 samples of business unit in Taiwanese manufacturing firms. The results of this research show that: 1. Market orientation has positive effect on product advantage. 2. Business strategy has positive moderating effects on the relationship between market orientation and product advantage. 3. In the distinct business strategies, the effect of market orientation to product advantage are different from one another.