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IT outsourcing as a strategic decision has become an effective way that more and more enterprises reduce costs and create their own core competencies with outside help. Distance-based IT service outsourcing cooperation model, risks of IT outsourcing is produced by the inherent reasons of “distance”. Based on the perspective of distance, this paper discussed the impact of the information distance factors, space distance factors and the knowledge distance factors on the IT outsourcing, and established the “information - space - knowledge” model of three-dimensional distance factors. Finally, through the study of some case, this paper specified the basic ideas and methods of the analysis of IT outsourcing risk based on this three-dimensional model.