The mechanical behavior of Zr-based bulk amorphous alloy composites (BAACs) was investigated at 77 K. The 5 vol. % Ta-BAAC maintained large plastic strains of approximately 13% with a 16% strength increase, when compared with that at 298 K. The interaction between shear bands and particles shows that shear extension in particles has limited penetration, and shear bands build up around particles. In addition to on the failure surface of the amorphous matrix, molten characteristics were also found on the surface of sheared particles. Pair distribution function studies were performed to understand the mechanical behavior.