The case deals with a venture company's market development process with special emphases on design outsourcing and a niche market. NewQ System has developed the new product called 「NewQ Gold」 that can be positioned as a PC-audio. As the personal computer is becoming rapidly perceived as a multi-media appliance rather than as a tool for the use of the Internet and type writing, there seems to be a great market potential for the machine that can be enhanced the sound quality of the personal computers with a reasonable price. The options concerning how we can develop the potential demands into an effective market are presented. In addition, the issues of strategic alliances and product design are expected to be discussed in the following case.