Abstract:Based on competition strategy of B2C import cross-border E-commerce, this paper chooses almost all sellers' sales and revenue in three kinds of best selling goods as dependent variable, and 12 explanatory variables based on reputation priority theory from Fudenberg and cost leading strategy from Porter. Then, it uses OLS regression method to analyze the impaction of explanatory variables on sales and revenue. The results of research show that most of the explanatory variables are significant to the independent variable. So the paper puts forward reputation priority strategic mode, reputation priority plus pricing strategy, reputation priority plus logistics strategy to diapers, milk powder and the mask sellers respectively. The research results can help cross-border retailers analyze the market more reasoningly, make better and more reasonable strategic mode, has a good practical significance.