金融海嘯的衝擊在過去數年來造成整體經濟局勢的疲軟，終端消費者的消費 型態也逐漸轉變，以往擴張式消費逐漸萎縮，造成引領台灣經濟成長的資訊科技產品需求逐漸趨緩，部分產品需求甚至呈現出負成長 ; 而資訊科技產業中的平面顯示器是台灣最重要的產業之一，生產TFT-LCD（Thin Film Transistor-Liquid Crystal Display）的台灣的面板廠商遭遇韓國、日本、中國廠商的激烈競爭與市場需求快速變化，一度由政府極力扶持的兩兆雙星產業變成被戲稱為四大”慘業”之首，面對變化激烈的外部環境，台灣的廠商逐漸找到了自己的路，各自以不同世代線生產效率和產品組合形成一套完整的供應鏈，應用領域逐步從資訊用的大尺寸面板，如液晶電視/顯示器/筆記型電腦，拓展到可攜式中小型產品，如智慧型手機與平板電腦；而台灣原本就是全球第一大的筆記型電腦生產基地，平板電腦又是直接滲透傳統筆記型電腦應用的一項新興產品；本研究在藉由個案公司產品與策略轉型的實例來探討台灣面板廠商如何加強各自的競爭優勢，以掌握平板電腦 產業的商機。 ;Flat Panel Display and Semiconductor industry had both been chosen as two star industries that will be fully supported by the government. This paper intends to explore why TFT-LCD industry became highly competition in recent years, and what kind of small & medium sized application can be applied to future business development target. Taiwan is the most important electronic manufacturing base. Also the largest Notebook PC OEM/ODM nation.With rapid changing trend, Tablet PC is going to penetrate the market share of Notebook PC. Therefore, Taiwan panel maker can take advantage from this trend by developing Tablet application panels. This paper also descripe the historical process, how an experienced large sized Taiwan panel maker changed its strategy to enter small & medium size display product, as case study. And why the company selected Tablet PC to be an important product strategy after doing supply and demand analysis. Instead, this paper also collected many information of China LCM maker, and its business model also changed, not only for white box Tablet PC demand, but also aiming on international brand customer’s entry model. Facing dramatic maket change and financial lost, how the company adjust own strategy to enhance product value with further customer satisfactory oriented. And how panel maker co-work with China LCM house for building a new business model. In addition, what kind of challenges that Taiwan′s TFT-LCD industry will face in the future will also be mentioned.