Abstract: IT outsourcing is a knowledge-intensive process, and knowledge transfer is key influencing factor of IT outsourcing performance. From outsourcee perspective, this paper constructs theoretical model in which trust, satisfaction and promising are explanatory variables, and accepting willingness and absorptive capacity of outsourcee are mediated variable. We investigate 237 various employees from some bigger size and representative firms and get 217 valid questionnaires. This paper uses structural equation model to study the basic relationships in theoretical model. The empirical results show that in the three dimensions of relationship quality, trust and satisfaction have a positive impact on knowledge accepting willingness and absorptive capacity, promising has a positive influence on knowledge accepting willingness of outsourcee, but it hasn’t been confirmed that promising has a positive effect on absorptive absorption of outsourcee. This paper also confirms that accepting willingness and absorptive capacity of outsourcee have positive effect on knowledge transfer. Knowledge tacitness has a negative impact on knowledge transfer. Trust and satisfaction moderate the effect of knowledge tacitness on knowledge transfer.