(David, 1996). The Coca-Cola Company operates its business in multiple geographic areas such as Eurasia & Africa, Europe, Latin America, North America and Pacific. At the beginning of 2007, the company decided to change the operating structure, combining Eurasia and Middle East Division, and the Russia, Ukraine and Belarus Division, and, with the India Division to form the Eurasia operating segment; and combined the China Division and the Japan Division with the remaining former East, South Asia and Pacific Rim operating segment to form the Pacific operation segment. This was completed by the year end of 2007. (The Coca-Cola Company, 2008) On the other hand, Warren et al.(2001) claims that the positioning and strategy are being used in same condition in all countries and it shows a global image of fun, good times and enjoyments. Coke is “The real thing” and unique. Coca-Cola has being positioned with a low/no tech product, and “it’s flavored, carbonated, sweetened water in a plastic, glass and metal container”(Warren et al., 2001). However, despite aims to reach consumers’ desire, there was an interesting problem came out from its positioning. For instance, according to Madden (2007), Diet Coke and Coke Zero (see Appendix B), although Diet Coke is not only aimed to sell to women on purpose, 80% of Diet Coke sales are to female customers. The company has done a research for male customers and it shows men are also interesting in low-calorie drink but they just not accept to drink Diet Coke because they might think it’s designed for women. Later on, the company invited a new product Coca-Cola Zero, which was targeted at the male market, so the two products are very different in the market position. (Madden, 2007, cited in David and John, 2009) Conclusion The Coca-Cola Company/ Industry have covered a strong business market scale around the world. Using different market strategies and dividing the market segments to help the company to gain more profits. Moreover, the corporation (partnership) strategy and implementation provides a brief overview of Coca-Cola Company’s operation, targeting and positioning in the drink industry. In this case, although the company is running a good business, there are still some other internal (e.g. positioning) and external challenges waiting for it to achieve, for example, Pepsi is one of the closet>