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Globalization leads to the movement of companies towards international cooperation in manufacturing. Manufacturing strategy (MS) is one of the most important issues for manufacturing companies to secure sustainable advantage. It is imperative for companies to understand the manufacturing strategy of their international cooperators to ensure cooperation success. In the last decades, more and more Sino-German cooperative Manufacturing has been occurred. China differs from Germany in a number of aspects such as economy, institution and social culture. Based on an empirical study, this paper compares the manufacturing strategies in relation to the manufacturing objective and practice between Chinese and Germany industry and the background for the differences is discussed.