The main objective of this study is to examine the mediating effect of ‘international entrepreneurship’ on the relationship between the determinants related to export and export performance. Data was collected from a survey of 200 exporting firms in Gwangju, Korea. The results of the study are as follows ; First, ‘international entrepreneurship’ are produced a mediating effect when the determinants affect export performance. Second, Resource-based factors and Industry organization factors have a positive impacts on export performance. However, relationship factor as a determinant does not have statistically significant correlation to export performance. Accordingly, in orer to enhance export performance, exporting firms in Korea should try more to prepare for resource-based factors and industry organization factors as determinants. In addition to these, if CEOs of exporting firms are equipped with international entrepreneurship spirits, they can increase the performance of their exporting firms. So they have to manage their exporting firms very strategically so that they can make their firms’ export performance better and better.