This study investigates the main effect of demographic variables on expatriate adjustment and the moderating effect of gender the relationship between expatriate adjustment and expatriate performance based on a survey of 268 Taiwan expatriates to Mainland China. Only tenure positively influenced expatriates' adjustment while other demographic variables had no main effects on expatriate adjustment. Gender was found to moderate the relationship between expatriate adjustment and expatriate performance. The results demonstrated that, under the influence of traditional Taiwan or Chinese culture, Taiwan expatriates behave differently from their western counterparts. These differences were explained in terms of cultural variables, particularly personalism and guanxi (personal relationship network). From the result, we suggest if the job characteristics of expatriate assign are communication and coordination oriented, the junior or senior female expatriate is better, but the characteristics belong to technique oriented, we suggested that junior or senior male expatriate is available in the practice.