In order to explore the transformation path of manufacturing enterprises to realize service-oriented through mergers and acquisitions, taking the merger and acquisition(M A) events of manufacturing enterprises acquired service enterprises from 2014 to 2018 as the research object, this paper uses the configuration thinking and QCA method to integrate the five antecedent conditions of service resource quality dimension and service resource integration dimension, and discuss the complex causal mechanism between the combination of antecedent variables and servitization of manufacturing. Take and obtain 3 transformation paths of manufacturing enterprises: R D capability-driven, financial capability-driven and service-oriented experience-driven. By analysis paths and typical cases, the results show that: when assessing the quality of service-oriented resources, there is a substitution effect on the profitability and R D capabilities of the target party; the financial flexibility of the acquirer plays an important role in the service-oriented transformation based on mergers and acquisitions; the experience of the acquirer in service-oriented Facilitate mergers and acquisitions.