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This research was based upon interface action to review the
relationship between R&D and Marketing integration gap and
performance in developing new product . The purpose of this
research are as follow：1.explore what are the most important
action in developing new product .2.analyze the integration gap
between R&D and Marketing、Perceive and Practice in developing
new product .3.analyze the relationship between integration gap
and performance in developing new product .4.explore what are
the problem in interface action between R&D and Marketing . To
answer the above questions , in-depth interview and structured
questionnaires must be used . the results data collection from
Taiwan''s multimedia companies can be summarized as follows , by
way of SPSS software andanalysis .1.the most important actions
in developing new product areabout marketing mix、 new product
strategic planning、cost .2.there has not any obvious gap
between R&D and Marketing via Perceive and Practice test in
developing new product , except the integration gap between
Perceive and Practice , in developing new product with R&D，also
Marketing .3.all the integration gap between R&D and Marketing、
Perceive and Practice does not affect performance of new
product develop . In a few words ，this research could provide
most important items to managein developing new product of
multimedia companies , let companies increase theyperformance .
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