The Probit and Tobit model are employed in this study to examine the triangular trade and outsourcing of Taiwan manufacturing, and the difference between triangular trade firm and non-triangular trade firm. Based on the data from the manufacturing survey of 2006 Industry, Commerce and Service Census, the empirical results suggest that firms with triangular trade have a higher outsourcing, production, firm size, management, export share, firm age, and capital industry. Addition to, firms with triangular trade tend to engage in R&D and purchased technology.