Considering the mix elements, 3 R-conceptual theories can be a new approach in addition to the previous, which simultaneously emphasizes consideration of both factors of market as Manufacturer/Marketer and Customer/User. “3 R” . Theory develops this concept with equal balance between manufacturer/marketer and user as combined part of market mechanism. Considering marketing mix –Simultaneous Thinking -about “Marketers & Users”- should be developed as two sides of a single coin for coping up with modern marketing mix in global scenario. | 3 R Approach of market - mechanism