There are two types of organizational knowledge in terms of its creation process: experiential and analytical knowledge. The experiential knowledge is created by repetitive experiences of an individual or team through task execution, while the analytical knowledge is acquired by analyzing accumulated data or information in the organization. The experiential knowledge often remains tacit or implicit in the organization bacause it is primarily acquired at an individual or term level. Therefore, the issue on the experiential knowledge is to share it actively within the organization. On the other hand, the analytical knowledge is explicit in its nature since it is extracted from data or information. Thus, it is important to guide a systematic creation of the analytical knowledge rather than encourage to share it. The current trend of "knowledge management" mainly focuses on the experiential knowledge - know-how, idea, case, etc - and neglects another important knowledge in the organization. i. e., analytical knowledge. This paper tries to shed a new light on the "knowledge management" arena by introducing rather new perspective in the concept of knowledge. The purpose of this study is to identify the factors affceting the analytical knowledge creation in the organization. We conducted an exploratory case study of three companies with a previously defined research framework and found some critical factors for the analytical knowledge creation. They are "organizational resource", "effectiveness of feedback process",data source management", and "experimental mind set". Finally, we proposed research model and propositions regarding the analytical knowledge creation in the organization.