In a digital home a so-called multi-play system integrates networked entertainment and communications systems. Using a mobile phone, all those services can be controlled and used ubiquitously—from everywhere, at any time. Not much research has been conducted in the field of integrated communication offers. The novelty of this study is in that it addresses the ubiquitous communication system, called the multi-play service, from the perspectives of both the customer preference and operator strategy and transforms this into valuation of resources and capabilities. This chapter provides a framework to connect the customer value preferences to firm resources. The aim of the framework is to connect customer and resource-based strategies together. As a result of the analysis the authors reveal the most important resources in contrast to the customer value preferences.