The Backlight Unit (BLU) is the most important light source for TFT liquid crystal display (LCD). BLU is a highly customized, low technology entrance barrier, long product verification time, and short life cycle product. It is critical for the BLU Company to have a strategic analysis tool for her new business planning. The study is using Analytic Hierarchy Process (AHP) to investigate the BLU industry competitive power. By surveying 12 senior managers from two major Taiwan BLU manufacturers, A & B, separately, their competitive strategy and critical success factor being analyzed with weighting. The study combines the weighting analysis of the two company’s critical success factors, and presents the Taiwan BLU industry’s critical success factor. The result can enhance the market strength of the BLU Company.The study indicates: A-company put the customer management capability as the first critical success weighting factor; that is, manage the customer is also manage the order. . B-company is concentrated in R&D capability, and using innovative breakthrough as the major competitive power. The conclusion from the combined critical success factor is, the critical weighting factor is customer managing capability.