網路電話服務在臺灣寬頻連網基礎發展逐漸成熟後，用戶持續成長，也帶動起了市場應用，形成了相當顯著的網路效應。在網路電話服務市場蓬勃發展的當下，本研究將透過資源基礎理論並輔以市場現況分析，進行網路電話業者之個案研究，特別針對目前市場占有率較高、發展較為成熟的軟體式網路電話業者為研究範疇。探尋目前提供軟體式網路電話服務業者之核心資源及其在市場發展的關鍵成功因素。因此，本研究有以下三項重要研究目的： （一）了解目前網路電話的市場發展現況。 （二）以資源基礎理論探尋目前軟體式網路電話業者所掌握之核心資源所在。 （三）探尋目前軟體式網路電話業者之關鍵成功因素。

In Taiwan, the VOIP services is continually mature after the gradually development of broadband construction. The user continues to grow up, and also led the market application, has formed quite revealed the internet effect. This study tries to find out the core resources and the Key Success Factors of Taiwan VOIP service from the Resource-based Theory and the market analysis, especially focus on the Soft Phone companies. There are three purposes in this study: 1. understanding the current status of Taiwan VOIP industry; 2. finding out the core resources of Taiwan Soft Phone companies from the Resource-based Theory; 3. and finding out the Key Success Factors of Taiwan Soft Phone companies.