Steel industry is one of priorities in Iranian vision export. This research suggests conceptual model about organization resource and export decision making in steel industry. It’s a description survey. The statistical population was senior manager of KSC. and MSCO., simple sampling with 168 surveys, t- test hypotheses with Structural Equation Modeling (SEM) and PLS software. Conceptual and visual validity approved by expert. Reliability measure by Cronbach’s alpha and Composite Reliability (CR), Convergent validity with average Average Variance Extracted (AVE), Divergent validity by Fornell-Larcker criterion and confirmed. PLS standard coefficient diagram apply for investigating hypothesis. The results reveal that distinction resource includes Human resources, Relationship Resource, Absorptive Capabilities and Product distinction have direct and positive significant impact on market attractiveness. Moreover, market attractiveness with organization commitment to export and organization export commitment with Export decision making have positive and significant relationship. R2 coefficient, Stone–Geisser (Q2) and GOF supports significance of coefficients and the strong predictive capacity of the model.
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