With the expansion of internet diffusion, the digital content industry in such sector game, animation and e-learning shows rapid growth and, accordingly it becomes important for policy makers to provide its technical R&D directions ensuring successful commercialization. This paper provides details on the business and industry assessment, and further, proposes substantial support over industries as well as academia. The Business Opportunity Engineering(BOE) process, revised and systemized assessment frame of the seven steps of SRIC-BI process, has been applied to assess and compare the digital content business and industry.