The purpose of this study was to compare clothing values and clothing purchasing behaviors between Korean and American college students, especially men. Also this study was to analyze the clothing values effect on the clothing purchasing behavior. For the practical study, 200 questionaries were surveyed, 110 from Korea and 105 from American. The average and frequency, t-test, $chi^2$, multi-variate analysis of variance and factor analysis were used for this study. The result showed, first, there were little differences in the clothing value aspect. Both Korean college men and American college men considered the theoretical value to be most important, however, the American college men were higher than the Korean college men for theoretical, economic and political values. Compared to the Americans, the Koreans considered social clothing value to be more important but theoretical, economic and political values were less important. Second, there were some differences in most of all the clothing purchasing behaviors. There were slight differences in the reasons for the purchases between Korean and American college men. Both of them said that they purchase clothes to satisfy their needs. Regarding the information sources for the purchase, The Korean college men were slightly higher than the American college men for the media information sources and lower than them for the human information sources. Regarding the place where the clothes were purchased, the Korean college men preferred to make purchases at department stores, and the American college men preferred shopping malls. Regarding the monthly expenses for clothing, less than 50,000 won($50) was the average for most of the Korean women, but most of the American college women spent 100,000~150,000 won($150) per month. Third, the clothing value was different in the reason for purchasing, the purchasing information source, the purchasing place, and the monthly expenses for the clothing.