This study explored why some Taiwanese manufacturing firms had a better export performance than others. It examines variations in export performance in accordance with the operating environment (i.e., organizational characteristics, decision-maker characteristics, and foreign target market), export marketing strategy, and export operating unit structure. A random sample of 1,228 companies listed in the Exports of the Republic of China-1986-1987 was taken from five industries-metal products, machineries, electrical machines, transportation equipment, and precision instruments and equipment. Samples were drawn in proportion to the number of firms in each industry. Stepwise discriminant analysis showed significant differences between high- and low-performance exporters.