From an economic view,in many cases,a breach of contract is more beneficial than contract performance.It is called efficient breach of contract.This article tries to indentify the type of contract breach,then leads to provide a significant analysis of criteria of efficient breach.Legal rules of damages recovery have an important role to determine an efficient breach.The writing therefore focuses on a relationship between the efficient breach of contract and damages recovery,as well as disgorgement,specific performance and morality with empirical evidences of corresponding provisions of Vietnamese law.