Chinese state-owned enterprises own most of industrial capacity, human resources, technology and the broadly, deeply developed distributing and selling systems in China. Taiwan investors who are interested in domestic market really concern these resources because of needs of marketing ability. This study discovers that most Taiwan businesses in China, had been aware of the reformation of state-owned corporations, for the hope to get capabilities in Mainland. Investors whose goal is reducing production cost would interest in manufacturing resources. For others they desire to explore domestic market, emphasize on market-related resources or systems. And, businesses facing with both the industrial and marketing obstacles, need market and social resources. Moreover, they plan to construct a broad scope of capabilities including production, selling, human resources, financing and R&D. It shows that business must be domesticalized, if they hope to enter in China market. Taiwan businesses in Mainland conceive that the reformation of state-owned corporations would release kinds of resources, which are helpful for their capabilities enforcement. For the sake of production, the resources in need are OEM contractors, factories and equipment. The firms searching for OEM, have no desire to build up any kinds of capabilities. The ones who hope to use equipment or factories, could setup manufacturing, human, basic research and product development capability .For the sake of marketing resources, they conceive state-owned corporations will release distributing and selling resources which are valuable to marketers. They will acquire marketing financing product development and human resources from the cooperation.