Drawing on the theory of reasoned action and situated cognition, this paper analyzes the influence of community incentive on knowledge transfer performance by assuming that user willingness and ability mediate the relationship between community incentive and knowledge transfer performance. The empirical analysis of the data from 165 companies in China supported the study's hypotheses and community incentive not only had a directly positive effect on knowledge transfer performance but also played an indirect positive role through the mediating effect of users' willingness and ability. In addition, users' willingness and ability had a positively interactive role on knowledge transfer performance in community.