Marketing and manufacturing departments play important roles in day-today implementation of the corporate strategy. The conflicts and interfacial gaps between these two functional departments will impede the successful implementation of corporate strategy. Therefore, understanding and managing the marketing-manufacturing interface are crucial for the company's success. This study investigates the gaps in the interface of marketing and manufacturing, and identifies the factors that affect these gaps within a theoratical framework. Furthermore, a survey instrument is developed to emprically identify the gaps and significant factors that affect these gaps.