nologies often changes the strategic relevance of IT service to a firm. From the customer’s viewpoint, assigning a commodity service to an outsider is very attractive if the price is right. Delegating a firm’s service differentiator is another matter. The customer that made the original decision on efficiency will judge it differently if using effectiveness criteria later.CONCLUSIONIT outsourcing has so many positive effects for a company even though it still contains various problem needed to be solved. In the Internet age, any company may want to focus its internal staff on moving it to the environment that will support them tomorrow and outsourcing could be one of the best solutions. Also, outsourcing is really more of an integration of two separate businesses to be successful. Both want to take the best parts of each culture and put them together. In addition, critical success factors including existence of a multi-years, corporate commitment to the IM strategy and outsourcing, and quality culture and attitude should be considered in outsourcing....