The purpose of this study is to examine the brand image and county of manufacture(COM) effect on brand luxury index, especially when the acquirer brand is afflicted by a low brand image and the acquired brand enjoys a high brand image. There were 248 responses in Taiwan (low image differences were gathered from 119 respondents and high image differences were gathered from 129 respondents). The results indicate that brand image have a positive influence on every dimension of brand luxury, while the better the luxury brand image acquired by one with an inferior image, the more the brand luxury will increase. Regarding the COM effect, the better COM image the acquirer move to, the more the brand luxury will increase. In addition, brand image and COM have interactive effect.

• Hsiang-Ming Lee(Chien Hsin University of Science and Technology)
• Tsai Chen(Fo Guang University)
• Hong-Yew Lee(Chien Hsin University of Science and Technology)