反向延伸意指「當原屬品類A的品牌或廠商1，將品牌延伸至另一個品類B，而品類B中的廠商或品牌2，將品牌反向延伸至品類A中的現象」。
　　本研究以品牌先前正向延伸的經驗(成功或失敗)、產品特徵相似性(近延伸或遠延伸)以及品牌概念一致性(功能性或尊貴性)之三因子實驗設計，選定Dior 與Levi's 作為正向延伸的品牌，同時增加一無先前正向延伸經驗的控制組，以及一組虛擬品牌的操弄。
　　研究結果發現：品牌正向延伸成功經驗與較高的產品特徵相似性會使反向延伸有較好的評價，使用虛擬品牌也得到相同的結果；而品牌概念一致性程度的高低，對反向延伸評價的影響則較不顯著。最後，在產品特徵相似性較低的情況下，尊貴性品牌概念，擁有較好的反向延伸評價。

　　A counterextension is a brand extension that is launched into Category A by Brand 2/Manufacturer 2 that belongs to Category B in a reciprocal direction to a launch of a previous extension into Category B by Brand 1/Manufacturer 1 that belongs to Category A.
　　Three factors were manipulated in a 2 (previous extension: success versus failure) x 2 (Product feature similarity: higher or lower) X 2 (Brand concept consistency:prestige or functional brand) between-subjects design with a fictional brand and a control group which has not any experiences of prior brand extensions. This experiment selects Dior and Levi's as the prior parental extension brands.
　　The results indicate that when the prior extension is successful, the consumer evaluation on counterextension is better than which is a failure. When the product similarity between Categories A and B is higher, it also can get a better consumer evaluation on counterextension, even the researcher use the fictitious brand names in the experiment, it has the same outcome. However, the effect on brand concept consistency is unapparent；Furthermore, when the product similarity between Categories A and B is lower, a prestige brand can get a better consumer evaluation on counterextension.