The company Q, the manufacturer of electronic equipment, has been developed a new product for the surface layer processing market by applying the conventional products for the non-destructive testing market. Since this is a new entry market for Q, it was difficult for Q to understand the needs of the customers at the beginning of the development. In addition, most of the customers did not have experience of using radiation technology. This development has been made under the interaction with customers. We found that this process can be exactly said the iterative learning process for the technical seeds and the market needs. We studied based on the previous research with respect to knowledge obtained in this new product development and market entry process.