Digital resources, which are vital to E-business, markedly show that virtual property of E-business is crucial for achieving businesses' low cost strategy. Business should strive to substitute digital resources for physical ones in building and rebuilding marketing channels in order to accomplish business with the least physical resources. With the aid of value engineering model, we evaluate the market function and running costs of the three type of marketing channels: traditional business channel, E-business channel, and the hybrid channel of traditional business and E-business. On the basis of evaluation, we conclude that it is a natural trend that businesses utilize digital resources as much as possible instead of physical resources, and execute business activities with the least physical resources; Businesses should effectively combine digital resources with physical ones to arrange and optimize marketing channels; The hybrid channel can serve to complement the functions of E-business and Traditional business, and greatly reduce market running costs.