The effectiveness of manager¡¦s management leadership is potentially affected by the interpersonal interactions with and delegation to its employees. At the same time, the level of employee job satisfaction is also affected by such relationships. How much trust does a supervisor has in this subordinate? What level of delegation is exercised by supervisors? In a business organization, what kinds of relationships exist between supervisor¡¦s trust in employees, delegation to employees and employee job satisfaction? When a supervisor¡¦s trust in and delegation to employees are met with employee with orientation toward theory X, or theory Y, what kinds of relationships exist for internal and external job satisfaction? Two sets of samples were collected in this study. One set of data were collected from a group of Taiwanese employee, the other set from a group of Chinese employee employed by Taiwanese business enterprises in the Gungdong district of China. The results of the two groups in different geographic regions were compared. Differences in trust, delegation and employee job satisfaction in the two groups with similar Chinese culture were identified. The research findings are as follows: 1. Trust and delegation are moderately and positively correlated. In this relationship, the Taiwanese employee group exhibits no significant difference with the Chinese employee group.¡@The correlation for this relationship was not highly correlated in for both employee groups. 2. Trust and employee overall job satisfaction showed moderate positive relationship. The results indicate that the Chinese employee group exhibit higher level of job satisfaction relative to the Taiwanese employee group in respect of trust. In the Taiwanese employee group, there was no significant difference between internal and external job satisfaction. But in the Chinese employee group, internal job satisfaction was higher than external job satisfaction with respect to trust. 3. In the sample of Chinese employee studied, there was no employee with theory X orientation. In the Taiwanese employee group, when theory X and Y was introduced as a factor moderating the relationship between trust and internal job satisfaction, employee with theory Y orientation showed higher level of internal job satisfaction with respect to trust than employee with theory X orientation. For both groups of employee with theory Y orientation, the Chinese employee group showed higher level of internal job satisfaction than the Taiwanese employee group. 4. Delegation and overall job satisfaction showed moderate level of positive relationship. There was no difference between the Taiwanese and Chinese employee group. 5. The relationship between delegation and internal and external job satisfaction was moderated by theory X and Y orientation. In this study, the Chinese employee group has no employee with theory X orientation. In the Taiwanese employee group, employee with theory Y orientation exhibit higher level of correlation between delegation and internal job satisfaction than employee with theory X orientation. In both groups of theory Y orientation, there was no significant difference between the Chinese and Taiwanese employee group with respect to internal job satisfaction. With respect to the relationship between delegation and external job satisfaction, in the Taiwanese employee group, the correlation between delegation and external job satisfaction for employee with theory Y orientation was much higher than that for theory X. For both groups of theory Y, the internal job satisfaction in Taiwanese employee group was higher than the Chinese employee group. This study reviews the relationship between supervisor¡¦s trust and delegation with respect to subordinate¡¦s level of job satisfaction. The results serve as reference for supervisors and managers in their management or leadership. For the business managers and supervisors of Taiwanese business enterprises in China, this study has made comparison between the Taiwanese group and Chinese group, which may be beneficial in understanding the organizational behavior of local Chinese employee when considering investment in China.