PL (Product Liability) refers to the legal responsibility of a manufacturer or seller for bodily injuries or property losses caused by product defects. Therefore, it is important for companies to construct a product liability response system that strategically manage and effectively adapt to product liability. A PL response system refers to companywide operations of PL prevention (PLP) measures, product safety (PS) measures, and PL defense (PLD) measures appropriate for a company’s scale and environment. To establish an enterprise product liability response system, each essential component of corporations should be systematically operated and maintained considering the scale and characteristics of the corporations. Essential components of PL response system is Strategy, Organization, Training, Technology, Investment, and Awareness. Role of essential components is that companies need specific strategies to secure product safety and protect customers from product defects, and appropriate organizations must be composed for effective operation of such strategies. The objective of this paper seeks to examine the relationships among the essential components of the product liability response system and PL performance. PL performance consists of positive performance and negative performance. In particular, positive performance include increased efforts in product or process innovation such as strengthening research and development (R&D) to produce safer products without defects. In order to carry out this research we obtained 98 questionnaire of manufacturing company. A summary of the analyses is as follows: First, the awareness and technology among essential components affect significantly to the positive performance. Second, the awareness and strategy among essential components negative affect to the negative performance.