As previous studies have yet obtained a consistent relat ionship between internationalization and performance, we propose that the contributions from internationalization on performance may vary with the scale of firms. This study employs quantile regression to analyze the influence of internationalization on the performance of Taiwan's manufacturing firms. Empirical results indicate that the relationship between internationalization and performance is non-linear. First, the larger the firm size, the higher the marginal effects are for the depth of internationalization. Second, the contribution of international experience on small firms is significantly higher than that on large firms. Third, the breadth of internationalization is only positively related to the performance of large firms, but is not significant to medium firms, and is even negative upon small firms.