his study aims to estimate whether the international linkage exists positive spillovers from international linkages or not and how to influence the output growth by international technology spillovers. According to the previous literatures, there are few focuses on firm¡¦s cost and the source of output growth. In here, 2000-2005 years panel data are analyzed to illustrate how the manufacturing sectors of Taiwan and China are influenced by their multinational corporation through via international trade activities. I suggest that technology destination countries are not possible to absorb all international technology at once from technology source country. This is mainly because absorption capacity depends on the binary structural similarity index and the absorption capacity index. The empirical results show that international technology spillovers has a significant positive effect in output growth, technology and human capital of China¡¦s manufacturing sectors via international trade activities with Taiwan. On the other side, the empirical results show that Taiwan manufacturing sectors have no significant positive effect in output growth, technology and human capital from international technology spillovers via international trade activities with China nevertheless.