Using survey data, this research identified the relationship between technology orientation (manufacturing flexibility and advance manufacturing technology), and customer orientation (customer focus and customer satisfaction) to development of manufacturing strategy. This framework is then tested on a sample of 52 firms in plastics injection industry, Taipei County, Taiwan. The results show significant relationships in the framework with four models. They support the argument found in the literatures that manufacturing strategy builds should related to technological development and market place. Implications of the findings are discussed.