The resource-based theory addresses a new way of competition and the sustainability of advantages from competition, Moreover, Information Technology(IT) has interacted with other resources and gained the strategic importance. The central research task is to identify three relationships; (1) between organizational resources surrounding IT and IT performances, (2) between organizational resources surrounding IT and sustainable competitive advantages(SCA), and (3) between IT performances and the SCA. Results of the LISREL analysis show that firms must integrate IT into the other related resources of the organization and the management should consider comprehensive change management efforts rather than mere investments in technology to gain sustainable competitive advantages.