The purpose of the study is to investigate the effects of direction of comments about online reviews and the credibility of web sites on brand attitudes toward restaurants. Also, the study compared two study results using Korean and Chinese on-line users to assess the feasibility of the application of on-line marketing developed in Korea to Chinese internet user contexts. The results show that the credibility of web sites and the direction of comments influence the brand attitude as hypothesized. Overall, the results from two country consumer groups are similar. However, there are unique results including the significant interaction effects between the direction of comments and the credibility of web sites only for Chinese on-line users on the brand evaluation tasks and for Korean on-line users on the purchase intention. The cultural value might cause these different results across the nations.