This study empirically examines the relation between expatriate adjustment and expatriate performance. The data is derived from questionnaire completed by Taiwanese expatriate. 800 high-tech MNE firms completed from their expatriate. 531 completed questionnaires were returned by contact-employees (66.4% response rate). The results indicate that expatriate adjustment is positively to expatriate performance. On the other hand, we found that U.S. MNE expatriate adjustment affects the expatriate performance. This is especially for the case of American MNE's; less of Chinese MNE's; and least of Japanese MNE's. These hypotheses were partly supported by the empirical data.