Staphylococcus aureus is an important human pathogen responsible for life-threatening septicemia, endocarditis, and toxic shock syndrome. Although positive (MRSA; ATCC 33591) and negative (MSSA; ATCC 25923) control strains have been used for various pathogenesis or assay studies, little is known about the genomic structure of the strains, and there has been little genome-wide expression analysis. Phylogenetic analyses revealed that ATCC 33591 and ATCC 25923 are the most genetically diverse strains of the 15 S. aureus genomes studied. Microarray analysis showed that the most significantly upregulated group of MRSA genes was the transport group, which includes ATP-binding cassette (ABC) transporters, the two-component system, and the phosphotransferase system. Analysis of the KEGG pathway showed that ABC transporters and the two-component system were the most significantly altered in MRSA. Transcriptional profiling showed a clear difference in gene expression between MRSA and MSSA due to the great genetic distance between the two control strains. Therefore, we suggest that use of the two control strains in comparative genomics or transcriptomics studies would facilitate the identification of major genes for drug resistance in S. aureus.