In this paper, we asked the questions of what kind of organizational capability is utilized to introduce computer graphics in Japanese and U.S. animation studios and how the competitive edge of contents is obtained respectively. Through the hearing investigation for six Japanese animation studios and three U.S. animation studios between 2004 and 2006, we found that research framework initially designed for manufacturing industry is also applicable to the animation industry: Japanese studios take advantage of the "human oriented" organizational capability typified by a strong leader with multiple skills. The type of capability contributes to supply products with high integrity, ; U.S . studios take advantage of the "system supported" capability typified by the digital system covering the whole process of planning and production. The type of capability contributes to supply a stable flow of products to a world market. In the discussions, we ask the questions if Japan animation studios could introduce 3DCG technology effectively, and we suggested the possibilities utilizing firms ' organizational capability and advanced technologies simultaneously.