文章以非物质文化遗产的保护和传承的视角，探讨如何将二十四节令鼓与马来西亚咖啡店作为研究对象进行非遗IP的转换与活化。文章主要分为六个部分，第一章探讨了非物质文化遗产的各种界定及其保护方式，其中非遗IP形象设计是近年来备受关注的非遗保护与传承方式，并以非遗IP转化与活化的视角对优秀非遗IP案例进行分析观察，总结出非遗IP形象设计要点。第二章针对二十四节令鼓与马来西亚传统咖啡店的基本特点、视觉符号、历史背景与文化内涵进行整理与分析，作为马来西亚日常生活文化代表的马来西亚传统咖啡店与节令鼓非遗文化进行结合，能让节令鼓在日常生活中得到活化，赋予节令鼓非遗IP二次生命力。第三章则确定了节令鼓非遗IP的目标用户定位，并通过对同类品牌案例“节令鼓Drums Cafe”的经验进行分析与反思，确定了本研究节令鼓非遗IP的场景化定位。第四章应用非遗IP的设计转化路径方法，进行将二十四节令鼓与马来西亚传统咖啡店相结合的非遗IP形象设计实践活动。通过节令鼓与马来西亚传统咖啡店文化相结合的非遗IP化设计实践结果，丰富了非遗IP设计的路径与案例。

The article explores the transformation and revitalization of intangible cultural heritage (ICH) through the perspective of its protection and inheritance, using the Twenty-Four Festive Drums and traditional Malaysian coffee shop culture, "Kopitiam" as research objects for the conversion and activation of ICH intellectual property (IP). The article is divided into six parts. The first chapter discusses the various definitions and protection methods of ICH, highlighting the importance of ICH IP design as a means of protection and inheritance. It analyzes excellent examples of ICH IP transformation and activation, and summarizes the key points of ICH IP image design. In the second chapter, the basic characteristics, visual symbols, historical background, and cultural connotations of the Twenty-Four Festive Drums and Malaysian "Kopitiam" are sorted and analyzed. By combining the ICH of the Twenty-Four Festive Drums with the Malaysian "Kopitiam" culture, which represent daily life culture in Malaysia, the ICH IP of the Twenty-Four Festive Drums can be revitalized and given a second life in daily life. The third chapter determines the target user positioning of the ICH IP of the Twenty-Four Festive Drums and reflects on the experience of the brand case "Drums Cafe" to determine the situational positioning of the ICH IP of the Twenty-Four Festive Drums. In the fourth chapter, the method of ICH IP design transformation is applied to the practice of designing the ICH IP image of the Twenty-Four Festive Drums combined with Malaysian "Kopitiam". The integration of the Malaysian "Kopitiam" culture with the heritage of the Twenty-Four Festive Drums through IP design practice has resulted in an enriched path and case study for heritage IP design.