This study aims at investigating the linguistic and educational factors affecting TOEFL scores, focusing on three OECD countries, Korea, Japan, and Finland. The data comprise document analysis on curriculums, websites, and literature. The findings reveal that the number of Korean test-takers and their TOEFL scores gradually increased year by year. Finnish test-takers consistently gained greatly high scores, and Japanese examinees showed the lowest scores. The languages Korean, Japanese, and Finnish are all far distant from English and receive little support on historical grounds from the Indo-European family tree. In Finland, however, Swedish which belongs to Indo-European languages is still used as an official language with Finnish. Korea and Finland adopt English education from Year 3 in primary school, whereas English is not an official subject in primary school at present in Japan. Finnish students are taught a foreign language in addition to English from primary school. These seem to support the result of the high TOEFL scores of Finnish test-takers. This study concludes that social context which includes linguistic and educational environments are the main factors which affect TOEFL scores.