This study was conducted to understand the factors that affect the acceptance of various perilla porridges and compare the sensory characteristics that drive consumer acceptance of perilla porridges across Korean and Chinese cultures. A descriptive analysis was performed on 8 samples, which were made with 2 types of perilla oils, 3 types of perilla powders, 1 type of roasted perilla seeds, and 2 types of ground perilla porridges, by 10 Korean and 9 Chinese panelists. The Korean panelists generated more descriptors than the Chinese panel, and the Korean panelists used descriptors that were related to their individual experiences or cultural backgrounds. According to the results of consumer test, attributes such as glossy surface, salty flavor, and savory flavor determined positive preferences in the Korean panel, and attributes such as glossy surface, sesame oil odor, sesame oil flavor, porridge with milk, whiteness, light flavor, salty odor, and mouthfeel of porridge determined preference in the Chinese panel.