本研究參考Kumar品牌反向延伸概念，探討廠商間品牌相互延伸至對方產品的競爭活動，並加入品牌權益、移轉能力、契合度等變數的探討，希望能更貼近品牌相互延伸至對方產品的真實商業競爭活動，找出品牌管理的生存之道。本研究以NOKIA、OKWAP做爲實驗品牌，並以數位音樂隨身聽、數位相機、筆記型電腦做爲延伸標的物，發展出六種實驗情境，採用便利抽樣方式募得受試者後，隨機分派於六組情境之一，計獲得335份有效問卷，並以三因子變異數分析來進行資料的驗證。研究發現：(1)品牌權益較高的品牌在遭受其他廠商品牌延伸的侵蝕時，反向延伸成效較低權益品牌來得佳；(2)當知覺契合度較高時，受訪者對於反向延伸的評價也會顯著較高；(3)當受訪者對於廠商的移轉能力認知越高時，廠商的反向延伸產品也越容易獲得青睞；(4)品牌權益與移轉能力對品牌反向延伸成效之影響的交互作用，在本研究中則不顯著；(5)契合度與品牌權益對品牌反向延伸成效之影響的交互作用，在本研究中亦不顯著。

Brand extension has been an important issue either in academia or in the business world. Brand equity and transfer ability are vital factors to the accomplishment of brand extension. However, most papers are simply concentrated on the unilateral consequence and ignore the influences from the competitive activities taken by rivalry corporations or brands. By referring to the Brand Counter-extension idea developed by Kumar, we study brand management with variables including brand equity, transferring ability, and perceptive fit. We expect our study be close to real business activities and be helpful to brand management strategy. We take NOKIA and OKWAP as our main brand samples. By taking digital personal stereos, digital cameras, and laptops as extensible targets, we develop six different experimental scenarios. Next, we conduct one-way MANCOVA and three-way MANOVA on 335 valid questionnaires. We find out that brands with higher brand equity have superior counter-extension than brands with lower brand equity. For those products having high perceptive fit, interviewees significantly have higher counter-extension evaluation. Further, we discover that consumers have great purchasing intent ion for counter-extension products when they highly agree with company's transfer ability. Thus, we suggest that enterprises implant several innovative messages in their advertisements. As the consumers have strong recognition of the brand's attributes, images, or extension ability, they acknowledge the brand extension products. Most importantly, enterprises can take effective extension strategies to fight against their competitors' extension activities.