In the last few years, Taiwan's IC assembly and test industry keeps vigorous development. The total output value of Taiwan IC assembly and test industry already become the first of world (Worldwide Assembly and Test Services Industry). Certainly, there is more and more competition between each assembly and test companies. Every company does everything possible to reduce the cost for increasing the competitive advantage on price. Therefore, reducing the material cost becomes an important topic. As an IC tray supplier of assembly and test companies, we always need to face the pressure of price reduction from customer. Now we even have to face a serious problem that customers select the vicarious material (Recycle Tray) to reduce the cost. Without doubt, it’s really a big impact to an IC tray supplier, which has the high market share and also has big scale manufacturing factory. Based on the Theory of Constraint (TOC) established by Dr. Goldratt, the study is trying to discuss anything what an IC tray supplier can do to dispose such a question from the view of sales strategy. Discussing present sales model and decision-making and according to the Throughput World View of TOC to analyze logically the root cause behind the present sales problems and to develop a sales strategy specifically with strong competitive advantage and constructs the feasible sales model. Then according to TOC’s performance measurement– Throughput, Investment and Operating Expense evaluate the possible performance of profit in the next three years to realize the true value of building the new sales strategy.