Since Taiwan and Vietnam established economic and commercial link in November 1992, the two countries¡¦ relationship has been getting closer and closer. Up to now, Taiwan is the second big investor in Vietnam. The similar customs and weather of the two countries and Vietnamese characteristics such as moderate, diligent, patient and studious became the considerable factors that urged Taiwan Government signed an Agreement with Vietnam in May 6, 1999 to import Vietnamese labors. Because the history of importing Vietnamese labors is not long, organizations may face some managerial problems with Vietnamese labors, so how to select and train Vietnamese labors in order to improve their job performance should be a research topic. This research uses sampling by self-determining from companies that import ten Vietnamese labors and upward. In addition, in order to understand if labors¡¦ performance is also affected by their value or not, this research selects four companies from the above group to probe Vietnamese, Taiwanese and Philipino labors¡¦ value. There are 88 questionnaires for companies¡¦ Human Resource departments, in which 32 retrieves are valid and 280 questionnaires for labors, in which 248 retrieves are valid. The research discovers companies that send officials to Vietnam to select labors can recruit better labors, especially labors¡¦ physical workload are obviously excellent. The longer Vietnamese labors stay in Taiwan, the better their performance is, especially technical skill, language ability, problem resolve ability and physical workload. When select Vietnamese labors, if companies pay more attention to language ability, adaptability and technical skills, their labors¡¦ performance will be better. In addition, if companies pay more attention to training, their labors¡¦ performance will be better. Especially if companies place much importance on training about organizations¡¦ rules, their labors¡¦ working attitude will be much better. This improves the importance of training for Vietnamese labors.