Exploring the relationship between characteristics of the source of knowledge and knowledge transfer performance seems to be crucial in order to make up for the lack of research on the political skills of knowledge sources in the process of knowledge transfer. For this reason, this study conducts a paired-sample questionnaire survey to achieve the research purpose. One direct supervisor was paired with 1∼4 subordinates; 274 other-reported questionnaires were sent out to supervisors and 1,096 self-reported questionnaires to subordinates. A total of 214 valid supervisor questionnaires and 630 valid subordinate questionnaires were collected. The finding demonstrates that knowledge sources with political skills can reduce knowledge barriers to knowledge transfer as well as affect knowledge transfer performance. This research presents a valid model that comprises the antecedents (characteristics of the knowledge source), mediators (knowledge barriers), moderators (political skill), and consequences of knowledge transfer performance of firms. Moreover, this study provides several meaningful directions for future research.