Western scholars discovered that the gender difference of an employee has some varies on workplace and affects his or her salary, promotion and work conditions etc, but these are all external factors. In 2009, a study shows the relationship of internal factor that the personal perceptions of gender discrimination in the workplace. But there still no studies on internal factors of personal perceive of gender difference whether that may affect employee workplace friendship? The samples of this study are the full-time employees in Taiwan and Mainland China companies. This study is to identify the relationship between gender difference and employee workplace friendship, and further discusses is there any differences between those in Taiwan and Mainland China for clarify geographic difference has impact the relationship between these two regions? There were total 550 questionnaires sent out by convenient sampling, and 497 out of them, including 247 questionnaires collected from Taiwan and 250 questionnaires collected from China, are effective questionnaires. In Taiwan, 118 questionnaires were collected from male of Taiwanese employees, and the rest 129 questionnaires were collected from female of Taiwanese employees. In Mainland China, 154/96 questionnaires were collected from male/female of Chinese employees.
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