The methodology of the organizational learning and total quality management (TQM) in the industry is becoming crucial, but there are few empirical studies to investigate the relationship between organizational learning and TQM on business performance in non-life insurance industry. The purpose of this paper is to understand the integrated relationship between organizational learning and TQM as two sources of sustainable competitive advantage. The paper proposes several hypotheses related to the relationship among organizational learning, TQM and business performance. A survey method is used to collect empirical data from non-life insurance companies in Taiwan. In this study, 414 effective questionnaires are analyzed and structural equation modeling is used to verify the research framework and hypotheses. The empirical findings indicate that organizational learning has significant and positive effects on TQM; both organizational learning and TQM have significant and positive effects on business performance; and TQM fosters business performance and playa mediating role between organizational learning and business performance.