Abstract: Based on the data from the survey of Chinese electronics and information industry, the relationship between absorptive capacity, technology gap, and international technology spillover is empirically investigated. The results show that technology gap is an important influence factor of international technology spillover. However, absorptive capacity has a significantly moderating effect on the relationship between technology gap and international technology spillover. It is one of the most remarkable results obtained from the work and is a complement to the current models that only take the external factors, such as technology gap, to explain why there are unstable international technology spillover phenomena in the developing countries.