INVENTEC BESTA Co., LTD. is principally engaged in the manufacture and distribution of computer dictionaries, leaning machines and related digital products. The Company��s products mainly include game and learning machines, electronic components, integrated circuit (IC) cards, personal digital assistants (PDAs), global positioning system (GPS) products and audio products, among others. The Company is also engaged in the provision of related maintenance, original equipment manufacturer (OEM) and original design manufacturer (ODM) services. The Company operates its business through four segments: Taiwan, Mainland sales, Mainland manufacture and others. The Company distributes its products mainly in Mainland China and Taiwan.