The cross-border M&A is becoming an important strategic choice for many enterprises to enhance their core competence and to deal with the complex economic environment challenges. But because of cultural differences, the characteristics of technical knowledge and other factors, whether can effectively carry out the transfer of technical knowledge has become key issues in the success of cross-border M&A, especially for technology-oriented enterprises. This paper discusses the influence mechanism of cross-cultural absorptive capacity on M&A performance from the microcosmic perspective of enterprises, using exploratory single case study method, combined with the stage theory of cross-border M&A. Study found that: dimension of cross-cultural absorptive capacity- ability to identify, ability to assimilate, ability to combine, ability to sustainable innovate reflect different in each stage of M&A and influence performance of M&A by different ways.