Abstract
The purpose of this paper is to evaluate offshoring countries that develop the business order-made software for global enterprises. Firstly, author analyzes the current offshoring practices based on interviews conducted on specialists and from conventional studies. Afterwards author developed "offshoring success level model" and conducted conjoint analysis. Secondly, author developed "offshoring country evaluation model". In this model the communications frequency was assumed to be a factor of the geography and the time difference. The evaluation result indicated that three countries (Philippines, India, and Egypt) are favorable for offshoring for Asian, European and American regions.