The notion of organizational learning has received a great deal of attention. The resource-based view (RBV) and market orientation have independently received notable attention in the management and marketing literatures. The research examines the relationships among organizational learning and the RBV and market orientation. It presents an empirically testable framework that investigates the relationship that RBV and market orientation have with organizational performances. Data were collected from 52 senior executives in Taiwan. Correlation analysis and multi ple regression analysis were applied to explore their relationship. Findings show that preliminary evidence provided that organizational learning plays a significant role in influencing market and resource orientation, and innovation has significantly positive influence on enhancing the organizational performance. Management should encourage and enable their employees to learn continuously and to critically evaluate their processes. Thus, they will be able to proactively preserve and enhance their capabilities by reducing the likelihood of ignoring the potential of emerging trends and practices.