The study is based on the related literatures and practical personal visiting todesign the questionnaire.We use the questionnaire investigation to survey therelation between cost of quality and manufacturing performance by sending 300questionnaires,with 115 firms feeding back.Under this study,we get thefollowing results:1.The most difficulty in COQ(Cost of Quality)are informationresearching and accounting applied skills.2.Weaker processing degree onprevention and appraisal cost,but internal and external failure cost is better.3.Theexecuting on COQ system has not much differences with both on kinds and scaleof industries,but the time period of executing is an influential factor to costperformance.4.T cluster analysis shows the priority of influential items onmanufacturing performance against COQ are:Cost,Delivery,Quality,andFlexibility.