Abstract: Now, there are many cases about related diversification, success or failure. How to use strategic resource of a firm effectively? How to harmonize the inter-relationship between business units and how to improve the total value of a firm are the key issues of modern business? Maybe the extension to new related market is the solution,based on the profit produced by resource synergy.This paper will discuss how to realize the resource synergy and how to adjust organization structure to support this synergy.