Mechanical industry is one of the most important economic domains which have great impacts on the national economy of Vietnam. However, customers widely believe that product quality of domestic mechanical firms is lower than that of foreign firms. The research is to investigate the perceived differences in eight product quality dimensions of foreign and domestic mechanical firms in Vietnam under firms, not customer, perspective. There are total 25 mechanical firms participated in responding to the questionnaire, in which there 18 domestic firms and 7 foreign firms. We found that there is no evidence showing the difference in product quality dimensions between domestic and foreign firms in Vietnam.