In rapidly changing circumstances of IT market, IT outsourcing has increasingly become an important strategic tool to achieve sustainable competitive advantages and to expand IT flexibility. Despite of the fact that many firms have tried to adopt IT outsourcing, comprehensive cases studies on IT outsourcing process have so far rarely been reported. Therefore, this study attempts to analyze a case for the specific evaluation methodology and process of IT outsourcing in one distribution company A. Proposed stages are first, to analyze inside and outside environment of the company second, to evaluate organization/human resource/job and last, to select IT outsourcing tasks and to reassign human resource. Therefore, some guidelines for the process and the methodology for IT outsourcing in this study suggest some practical implications to the company preparing IT outsourcing.