A conceptual model based on the resource-based view (RBV) of the client firm is proposed that integrates IT capability and IT outsourcing governance to explain their relationships with strategic alignment as well as IT outsourcing success. With a growing interest in doing business in China, researchers and practitioners have paid more attention to this vibrant market. Yet, little has been done to model the effectiveness of IT capability and IT outsourcing governance in China. By extending the governance-performance model, this study attempts to uncover the underlying mechanisms through which the IT outsourcing governance and client IT capability influence IT outsourcing success. Both expected academic and managerial contributions are provided.