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.