The relationship between organizational structure and job burnout was not often explored. The purpose of this study is to verify the relationship between those two variables. The main hypothesis which are organizational structure influence job burnout and the relationship are moderated by age. The sample included 274 employees by manufacture industry in Taiwan were mailed as the instrument of data collection. The data showed that the positive relationship between organizational structure and job burnout and the relationship are moderated by age. The younger, the more centralization workers have a higher job burnout. The study also found that young, strong job stress, less organization commitment and less job satisfaction have a higher job burnout.