This paper examines the determinants of technology transfer through international trade in Vietnam by using provincial level data. The paper investigates the similarities and differences between the adoption of technology from OECD and non-OECD countries. The empirical finding shows that the skills of labor force and openness to trade are the most robust determinants of technology adoption at the provincial level. Furthermore, provinces with higher levels of R&D expenditure adopt more technology from OECD countries than do other provinces.