知識分享可能令競爭優勢流失，但也可能提升。對知識工作者而言，要不要分享著實是一個兩難的議題。本論文以吸收能力為理論基礎，分析知識分享本質與不同知識類別的運用特性等。研究發現指出，知識分享其實是精彩的鬥智過程，對手會先判斷兩者間吸收能力的差距，再據以選擇適當的知識分享策略，以便在分享知識時能立於不敗之地。本研究透過八個案例，分析競爭對手之間如何判斷吸收能力的差距，選擇不同的知識類別、資訊與專業技能特性，據以採用安全型、保護型與創造型等知識分享策略。這些策略使對手間可以分享知識，同時又創造雙贏之優勢。本文歸納不同知識分享模式做為理論貢獻，並據以探討對實務的啟發。

The question of how to share knowledge with competitors while enhance competitive advantage is worthy of investigation. This study adopts the concept of absorptive capacity as a basis for analyzing the essence of knowledge sharing and the features of knowledge categories. We argue that knowledge sharing can be a strategic behavior. Competitors would judge disparity in absorptive capacity faced by both sides to select appropriate knowledge-sharing strategies. This study details why sharing knowledge with competitors while enhance competitive advantages. Eight case studies are examined to show how to judging disparity in absorptive capacity between competitors and using different characteristics of information and professional skills to select different approaches, such as secure, protective, and creative knowledge-sharing strategies. These strategies facilitate the sharing of knowledge with competitors while creating competitive advantage. Finally, we categorized strategic knowledge-sharing behavior model as a basis for examination of theoretical contributions and practical suggestions.