This paper explains the roles of coordinators in software offshoring, and explores the collaboration of coordinators, the client and the vendor to co-create new knowledge for the both organizations. The focus is a case of software offshore outsourcing from Japan to Vietnam. Our analysis shows that the coordinators fill the communication, cultural, business and technical gaps by being involved in the process as both outsiders (as coordinators, arbitrators) and insiders (by joining directly in the production process). The implication of this study is that the coordinators could involve with strong power in the international partnership; such as in high-tech sector by the collaboration with two partners through sharing, creating, and utilizing bridging-knowledge to create extra value and increase the service quality and user satisfaction.