With a rapid increase of foreign direct investments, it is very important for Korean parent companies to transfer their knowledges effectively to their subsidiaries abroad. Today, companies consider knowledge as a core resource of the company, and increasingly concern about the knowledge transfer. The purpose of the this study is to investigate the determinants of transfer by Korean parent companies to their foreign subsidiaries in many manufacturing industries in China.In this study, our sample consists of 67 manufacturing subsidiaries in Beijing, Shanghai, Tianjin which have parent firms in Korea. We divided parent companies` knowledge into properties of knowledge itself, acquisitor, intercommunication factors. The property of knowledge was measured by tacitness, complexity and teachability; property of acquisitor by absorptive capacity and autonomy of subsidiary; intercommunication factor was measured by parent-subsidiary communication. In addition, moderating effects were investigated by moderate variables capturing firm`s age and firm size of the subsidiary.The results of the empirical analysis revealed that knowledge transfer is more effective when the parent company tries to transfer more explicit rather than implicit knowledges and avoids transferring knowledges with much complexity, a higher absorbing ability of employes in the subsidiary and more effective intercommunication channels between the parent company and the subsidiary show a better knowledge transfer. Moderating effects were verified in that firm`s age and firm size moderate the different influences of the knowledge transfer.