This study investigated the attitudes towards business ethics of 409 University students majoring in culinary science and foodservice management. The survey questionnaire evaluated their attitudes by ATBEQ (Attitudes towards Business Ethics Questionnaire), using a seven-point scale and the data were analysed by frequency, t-test, ANOVA and reliability analysis. The average value of ATBEQ was investigated with attitudes towards ethics (3.48${pm}$0.79), application of the ethics to business (4.24${pm}$0.71), business profit making (4.18${pm}$0.71), businessman (4.29${pm}$0.67) and practice of business ethics (3.16${pm}$0.79). The female, undergraduate and younger students showed significantly higher scores of attitudes towards business ethics (higher ethical attitude) than the male, graduate and older students, respectively. There are some similar results between Korean and Israeli students, while western students (America, Australia and Turkey) showed different attitudes with Korean students.