Penrose (1959) says that resources are not always visible and usable in situ. Inspired by her work, Fukushima and Kweon (2009), proposed the resource creation model with 2x2matrix (the newness of the subjective resource recognition and the combination of resources). However, it has not been studied enough how to discover and combine potential resources to create new value in a concrete manner yet. "Otomachi Project" of the Yamaha Music Japan Co., Ltd., an affiliate company of a worldwide music instruments maker Yamaha Co., would be an instructive case for developing the model. Otomachi is the series of consulting services focusing on the grassroots music festivals held in various Japanese cities. Otomachi is unique in the visualization of potential resources through shifting perspective on music and regarding it as a connector for people, in the social value creation through community buildings uniting the disconnected people into communities using music as "catalysts", and in the economic value creation through the new speaker development project, in which the festival organizers were involved and unused resources in Yamaha were exploited and used.