In this paper a study is done to evaluate the pre-merger and post-merger of cross border acquisitions. In most cases mergers and acquisition is done to increase the performance of the companies, but studies have shown the opposite results. This paper tries to find out the how Cross border mergers and acquisition of perform pre and post its merger. The study is conducted on 20 Indian selected companies to evaluate its performance pre and post-merger. The analysis is done using paired sample t test to find out the performance pre and post-merger. The t test in this paper is calculated on the basis of four parameters. The four parameters are taken on the basis which affects the performance of the companies’ pre and post-merger. The parameters taken in these projects are the return on capital employed, financial synergy, operating synergy and also the economies of scale.