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The objective of this research is to investigate Strategic Alliances development and to identify the important factors for each phase of an alliance relationship. Based on an extensive literature study we have developed a framework about the process development of alliances. The framework is used to study and analyse three cases of alliances between competing firms. Apparently the alliance relationship will develop through the interaction, exchange of resources, the management of control and conflict during their partnership. The relationship will change over time if the interactions between the discerned variables change. The research model takes into consideration that partner contribution and control may lead to a conflict.The findings of this study are presented in a manner that can help managers to recognize the stages they have to go through and more importantly to be aware of the determinant variables in each stage of an alliance life cycle. Finally, this book provide managerial implications for alliance managers on how they can actually manage the important factors throughout the alliance relationship.