This study applies the resource-based theory to explore the logistics capability. A survey of 1,512 third party logistics (3PL) providers in Taiwan was undertaken in order to examine the relationships among information technology capability, integration capability, organizational learning capability, service performance, and financial performance, using the structural equation modelling technique (SEM). Results show that the information technology capability is the most critical since it can impact upon both integration capability and organizational learning capability. Integration capability can impact upon both service performance and financial performance. Moreover, organizational learning capability can impact upon service performance but does not directly impact upon financial performance. It can indirectly impact on financial performance through service performance.