The purpose of this Research is Developing a Theoretical Model for Alignment of Production, Marketing and Business strategies that to survey Conditions and factors of strategic alignment using Grounded Theory. For Developing the theoretical model of Alignment strategies we used Grounded Theory Research Method. The statistical community in this study consisted of middle and senior managers of three branch pishgaman kavir group over the years 1389-90. Data collection of this study is extensive literature survey, strategic Alignment researches and various structured and semi-structured interviews. Data collected were analyzed in Atlas.ti software. The results of this study indicated that product represents the cornerstone for the strategy congruence in the company, being all strategies formulated around it and being the real linkage between marketing and manufacturing strategies. The output of marketing strategy and business strategy is related to the product and it works as an input for manufacturing in terms of product characteristics and production requirements.