The objectives of this study were to perform a descriptive analysis to characterize and compare the sensory properties of commercial Makgeolli products as well as a cross-cultural comparison of the sensory descriptions of these products between two sensory panels (Korean and Japanese). The samples used in this study were seven different types of Makgeolli, which were commercial products. A total of 10 Korean and 7 Japanese panelists were selected in Korea. Each group was trained, and they identified product attributes and performed descriptive analyses independently. The Korean and Japanese panelists generated 34 and 28 sensory attributes, respectively, to describe appearance, odor/aroma, taste/flavor, texture, and after flavor of the products. There were significant differences among the samples for 24 attributes by Korean and 23 attributes by Japanese panelists. Although there was not a large difference in the number of descriptors between Korean and Japanese panels, the Korean panelists generated more various attributes associated with flavor than the Japanese panelists, and the attributes of Japanese panelists included references to non-food products such as rotten grass. Multiple factor analysis (MFA) was applied to the descriptive analysis data from the Korean and Japanese panels to delineate the associations between Makgeolli samples and their sensory characteristics. Both the Korean and Japanese panels clustered the JRM, JSM, KRM and KSM samples into one group and the CRM and BSM samples into another group. The ESM sample was distinguished from the other six samples. These results of the cross-cultural comparison suggest that comparative analyses of sensory profiles between cultures should be conducted regularly in future studies, and further research such as consumer acceptance tests should be conducted to determine the sensory characteristics that drive consumer acceptance of Makgeolli products in the context of increasing food product exports to other countries.