The purpose of the study was to compare the culture and the clothing value between Korean and American college students, especially men. Also, this study was to analyze the culture effect on the clothing value. The survey was performed and 200 questionnaires were utilized for this study. The SPSS 12.0 was used to analyze the technical statistics like average, frequency, t-test, factor analysis, multiple regression analysis. The result showed, first, there were some 2 major cultural differences such as power distance and long-term orientation between Korean and American college men. Comparatively, Korean college men showed higher masculinity and lower power distance and long-term orientation. Second, there were differences in the clothing value aspect. Both of them 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 men, there were masculinity and long term orientation that had an effect on the social and religious clothing values, however, for American college men, power distance, masculinity and long term orientation that had an effect on the social, religious, theoretical and economic values.