This paper discusses the efficiency of embodied spillover from North America and Japan to China. We suppose that embodied spillovers are transmitted by international trade. The efficiency of a country or an area utilizes the embodied spillovers depends on two aspects,which are AC(Absorption Capacity)and SS(Structural Similarity). The empirical analysis show that China's utilizing efficiency of the embodied spillovers from Japan(0.322 8) is larger than from American(0.187 3).