The purposes of this study were to investigate the clothing attitude of college living in different culture area and to find out the critical factors which have an effect on their attitude. Samples subjected to this study were 774 college students consisted of 368 Korean students living in Seoul, 286 American students and 120 Korean students resident in New York. Clothing attitude was Measured by questionnaires composed of four variables; Clothing Attitude, the aspect of clothing habit, self·esteem and demographic variables. The statistical data were analyzed by t-test, $x^{2}-test$, ANOVA, Duncan multiple range test, Factor analysis, multiple regression analysis. The results of the study were as follows: 1. There was significant difference in all clothing attitude variables except expression of personality and personal satisfaction according to culture area. 2. There was significant difference in factors which have an effect on clothing attitude according to culture area. 2-1) Clothing attitude of Korean students were more affected by self-esteem than that of American students and Korean students resident in N.Y. 2-2) Clothing attitude of Korean students were more affected by sex, grade, major and income than that of American students and Korean students resident in N.Y. 3. The most influential variables on clothing attitudes of college students turned out to be self-esteem and cultural area. Other variables such as sex, major and income had some effect on clothing attitude such as sex, major and income had some effect on clothing attitude. 4. There was significant difference in the aspect of clothing habit according to culture area. 4-1) There was significant difference in all aspect of clothing wearing variables according to culture area; clothing wearing motives, influence by reference group about dress, dress accord- ing to uses. 4-2) There was significant difference in all of clothing buying behavior variables according to culture area; the factor on clothing selection, the place of clothing buying.