This master thesis deals with a marketing project, in which the author was involved during his practical work at the Austrian PCB manufacturer AT&S AG in Leoben-Hinterberg. The project relates to the business unit "Advanced Packaging," a new stra-tegic business unit of the company, which is engaged in the technological embedding of electronic components in a printed circuit board. In the course of the project, an evaluation model for the new business unit was developed to identify and prioritize po-tential new customers, which will be subsequently the basis for the derivation of various marketing programs. The theoretical part of this thesis covers the term marketing, its purpose and the differ-ences between the strategic and tactical marketing in a business organization. In the strategic part of marketing, the different possibilities of market segmentation, target marketing and positioning are discussed. Based on the strategic choices, the tactical marketing approach, which relates to decisions about product, price, sales and promo-tion of the so-called marketing-mix are lightened. Based on the fact that the results of the evaluation model mainly relates to marketing communication tasks, this part of the marketing mix and the various stages of the development of a marketing communica-tion program are discussed in detail. The practical part of this thesis deals with the development of an evaluation model, which should help the Austrian printed circuit board manufacturer AT&S AG to identify and prioritize potential customers for the new business unit "Advanced Packaging". The main parameters, which are used towards the identification, are the attractiveness of potential customers for the innovative technology, and the possibility of getting in business rapidly with these customers. Subsequently the two parameters "Market at-tractiveness" and "Customer accessibility" are the main pillars of the evaluation model. According to the fact that the two key parameters are composed of various influencing criteria, the evaluation process is applied by a scoring model approach. Based on this evaluation approach the key parameters are calculated and provide two values from different angles of view. Based on the values of the main dimensions an overall ranking is calculated and points out those potential customers, who are attractive partners, as well as providing a fast access for the new packaging business segment.