價值共創在新技術的研發中被視為很重要的角色，尤其是在高科技B2B的產業中。由於分工複雜的關係，促使研發時間成為市場上很大的競爭因素，而價值共創為加快研發速度的主要策略。本研究旨在探索於高科技B2B產業中供應商以及顧客之間價值共創的成功之原因。在研究方法中，根據質化分析中的案例分析進行，資料由次級資料以及原始資料蒐集而成，次級資料主要包含專案的相關資料以及新聞出版相關資料，而原始資料包含專家半結構式採訪。本案例描述領導微影設備商艾司摩爾透過價值共創與台灣積體電路（台積電）於2000年代共同研發出浸潤式微影技術，並讓此技術成為快速取代原有的技術成為下一代的關鍵技術。因而，艾司摩爾於2002年首次成為市場上最大的微影供應商。本研究將會根據此案例探索促成此價值共創成功之原因、關鍵過程以及困境的突破，並期許將成果應用於其他新技術研發上，讓供應商以及顧客擁有更多研發創新的可能。

Co-creation plays an important role in new technology development (NTD), especially for the high-tech B2B market. This research aims to explore the key elements in a successful NTD co-creation example between suppliers and customers in the B2B high-tech market. The research methodology is based on the case study from qualitative research. The qualitative data is collected from the semi-structured expert interviews in the case, project documents and memoranda, and illustrative material such as newsletters and publications. The case is elaborated through the story of a leading semiconductor lithography equipment manufacturer (ASML) developing immersion technology by engaging in a co-creation relationship with a semiconductor manufacturing foundry (TSMC) during the period around the 2000s. The case is chosen when the development of lithography industry in which Immersion technology started to become the next technological regime and replaced the existing technology. ASML became the largest market share leader in the lithography industry based on the Immersion technology which came from TSMC in 2002. This research explores the key success elements, vital processes, and challenges of collaborative research. This study provides new insight suggesting the key elements to establish the foundation for value co-creation and identifies the vital process to have a business relationship between suppliers and customers. Additionally, on managerial implications, the industry can learn from the successful elements of co-creation projects at new technology development in the high-tech B2B market.

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