From an economic view, in many cases, a breach of contract is more beneficial than contract performance. It is called efficient breach of contract. This article tries to indentify the type of contract breach, then leads to provide a significant analysis of criteria of efficient breach. Legal rules of damages recovery have an important role to determine an efficient breach. The writing therefore focuses on a relationship between the efficient breach of contract and damages recovery, as well as disgorgement, specific performance and morality with empirical evidences of corresponding provisions of Vietnamese law.