In an effort to provide a first, initial glimpse of culturally different perceptions of Internet advertising practices in Eastern and Western cultures, this study compared attitudes toward Internet advertising between Koreans and Americans, with respect to the perceptions of informational, entertaining, trustworthy, and irritation aspects of Internet advertising. The results from a survey of a sample of 418 respondents show that while overall perceptions of Internet advertising were negative in both countries, Koreans and Americans had fairly different views on specific values of Internet advertising. It was found that American perceptions related mostly to the informational value of Internet advertising, whereas trustworthiness and offensiveness significantly affected Korean attitudes. Strategic points and implication are discussed for designing effective Internet advertising messages across the world. (C) 2007 by The Haworth Press. All rights reserved.