This study examines the relationship between setting up oversea presences and operating performances in Taiwan?s banks. The empirical samples used are 45 Taiwan?s banks and their financial statements. The data is analyzed by SPSS package software and the statistical methods include the T test, Mann-Whitney U test, one-way ANOVA, and analysis of covariate. Meanwhile, the financial performance indexes consist of deposit and debt growth rates, capital operation efficiency, capital resources, management abilities, and profitability. The empirical results of this paper show that: 1) Taiwan?s banks setting up oversea presences are better than those that do not set up oversea presences on management abilities and capital resources, but worse on capital operation efficiency; 2) Taiwan?s banks setting up more oversea presences are not better than those that set up less ones on financial performances. According to the empirical results, this study suggests that: 1) Taiwan?s banks should focus on oversea presences? ?quality?, rather than ?quantity?; 2) Taiwan?s banks setting up oversea presences should emphasis on their capital operation efficiency.