Makalot was initially founded by a group of disbanded veterans in 1990 when Taiwan’s apparel industry was largely shrinking from offshore migration. However, the company started to grow rapidly in the second half of 1990s despite suffering in the first half. In 2012, Makalot has become the leading firm in Taiwanese apparel industry with more than 20 thousand employees and about 15 billion NTD annual revenue. This article argues that the U.S. retail revolution has largely contributed to the rise of Makalot. Since the 1990s, the fierce competition between brands vendors and retailers in the U.S. market has forced the retailers to sell private label products in the mid to high-end markets, which required higher marketing and design capabilities from traditional OEM partners. Makalot’s timely and strategic response to the U.S. retailers’ new demands has allowed itself to become the most ideal partner and enjoyed rapid growth.