The　international　strategic　alliance　in　international　marketing　is　international　social　network　to　realize　superior　performance.　This　requires　firms　to　increasingly　consolidate　international　relationship　with　foreign　partners.　Knowledge　acquisition　and　integration　by　absorptive　capacity　(AC)　as　an　antecedent　for　international　strategic　alliance　is　understudied.　This　study　aims　to　explore　the　relationship　between　AC　and　international　strategic　alliance,　and　their　impact　on　the　international　performance　of　multinational　enterprises　(MNEs).　This　study　empirically　verifies　the　research　framework　from　223　Taiwanese　MNEs.　In　terms　of　structural　model,　researchers　conduct　PLS-SEM　to　verify　the　hypotheses　in　this　study.　The　results　confirm　previous　studies　that　indicate　a　positive　relationship　among　AC,　international　strategic　alliance,　and　international　performance.　The　results　also　indicate　that　international　explorative　and　exploitative　alliance　fits　mediate　the　relationship　between　AC　and　international　performance.