This study is to compare cultural characteristics and the clothing value between Korean and American college women. Also this study is to analyze the culture effect on the clothing value. The cultural characteristics is explained by Hofstede's five Cultural Dimensions- power distance, individualism, masculinity, uncertainty avoidance and long-term orientation. 800 questionnaires, were utilized for this study. The SPSS 12.0 was used to analyze the technical statistics like average and frequency, 1-test, , factor analysis and multiple regression analysis. Also the LISREL 8.0 was used to Perform a confirmatory factor analysis. The result showed, first, there were 5 major cultural differences between Korean and American college women. Comparatively, Korean college women showed higher uncertainty avoidance and long-term orientation, and lower power distance, individualism and masculinity. Second, there were differences in the clothing value aspect. Korean college women considered the aesthetic clothing value to be most important, however, American college women considered the economic clothing value to be most important. Third, there were some differences in the clothing value because of the cultural differences. For Korean college women, there were 5 major cultural differences that had an effect on the aesthetic, social, religious and economic clothing values, however, for America college women, the 5 major cultural differences had an effect on the aesthetic, social, and religious values but no effect on the economic value.