This paperanalyses the relationship between the ability to undertake of shore services outsourcing(OSO)and the determinants.It empirically assesses the significance of these factors using panel data with arobustmultivariate regression model. The result shows that developingcountries with morehumancapital， higher extent of economic freedom and better IT infrastructure，have more ability to undertake OSO. Considering the quality of offshoring services，English-speaking countries with higher laborcos thave more advantage of undertaking OSO.