This paper focus on investigated the companies of logistics related industry in Taiwan, which implemented mobile commerce application before 2004. Questionnaire investigation was used to carry on census survey. A total of 90 questionnaires were distributed, and 81 effective samples were collected. In order to test hypothesis the simple regression analysis and t test was used. The main findings were listed as follow: (1) Mobile commerce application (included B2B, B2C and B2E) has significantly positive effect on corporate performance. (2) The high degree of market-orientation has more impact on corporate performance than low degree of market-orientation.