The information technology has been affecting people's lives all directions,the argument about its strategic value has been never ceased.According to Barney's resource theory,this thesis analyzes the attenuation phenomenon of the strategic value of information technology from three characteristics that the strategy resource should be provided with.Under the attenuation of the strategic value of information technology,this thesis thinks enterprises should think over from its strategy,the cost of information technology,the risk of information technology,the innovative use of information technology and so on,and do moderate investment to information technology.