Abstract: The influencing mechanism of IT capability on the competitiveness for manufacturing enterprises is addressed in this paper. With manufacturing flexibility as a mediating variable, a structure equation model is developed to describe the problem. Based on the model, analysis is carried out by using 381 samples from the manufacturing enterprises in Pearl River Delta. Results show that IT capability has a significant positive effect on manufacturing flexibility which, in return, has significant impact on the competitiveness. In addition, the manufacturing flexibility mediates the relationship between the IT capability and competitiveness such that the manufacturing flexibility contributes about 44.3% increase of competitiveness.