高科技產業為我國經濟發展重要命脈，創新又是此產業維持競爭優勢之驅動力，創新資源可由內部研發累積與外部技術收購而得。近年來，國內高科產業以技術收購取得創新資源之案例有遞增趨勢，但此方面議題國內鮮少有研究深入探討，在國外技術收購與創新績效之關聯性之研究學者們有不同看法；有鑑於此，本研究進行深入探討。 本文以1990~2005年國內高科技產業技術收購作為樣本，採用Pearson相關分析、變異數分析、樣本分群t檢定與複迴歸分析等統計方法，以專利數成長率與專利密集度成長率衡量創新績效，探討技術收購與創新績效之關聯性。 研究結果顯示：併購雙方知識關聯度與創新績效有正向關係，但為非線性關係，關聯度越高非一定可提昇創新績效，需視情況而定。購入之知識相對規模與創新績效有正向關係，主併公司總資產報酬率成長率亦與創新績效有正向關係。 High-tech industries play an important role in development of Taiwan’s economics. Innovation is the key resource of competitive advantage, this resource descend from internal R&D and outside technological acquisition. Recently, the cases of technological acquisitions in high-tech industries are increasing, then, in our country there is lesser paper treat this issue before, but in overseas academic for the relationship between technological acquisitions and innovation performance have no generally point of views. So there will be an important topic to study. The samples of study are technological acquisitions cases in high-tech industries from 1990 to 2005 belonged Taiwan. To understand the relationship between technological acquisitions and innovation performance, we use patents growth rate and growth in patent intensity to measure innovation performance, and choosing by Analysis of Pearson correlation, Variance, t test, and Regression. The empirical result shows that：relatedness of knowledge base and innovation performance have positive relationship, but not always enhance innovation performance, relative size of knowledge base and innovation performance have positive relationship, ROA growth rate and innovation performance also have positive relationship.