This study aims to determine the relationship between student adaptation and learning performance among second generation immigrant children in elementary schools. We collected 364 students’ data to fit this scope from New Taipei City in 2013. Statistical analyses include descriptive statistics, one-way ANOVA, Pearson product-moment correlation, and multiple regression analysis. The findings reveal that the second generation immigrant students’ adaptation is pretty well compared to that of their counterparts. The learning performance is also better than that of the expected level. The result indicates there is different individual adaptation among second generation immigrant children due to their mother’s education attainment. The different interpersonal adaptation has also shown on their father’s education attainment. Mother’s occupation can explain the differences of family adaptation, learning adaptation, and student’s adaptation. The second generation immigrant student’s adaptation has shown low positive correlation with their learning performance. The findings may use to enhance second generation immigrant student’s adaptation and prompt to their learning performance.