A lot of companies are using personalized e-mail advertising targeting current or potential customers using each customer’s specific name or other personal information. The practice is popular not only in Korea, but also in numerous countries worldwide. However, there have not been enough studies examining consumers’ actual attitudes toward this advertising method yet. In addition, an investigation of possible disparities in consumers’ perceptions toward personalized e-mail advertising between different countries has not been conducted often. This study reports findings on consumer attitude toward personalized e-mail advertising from two culturally different societies: Korea and the U.S. The two countries have been compared in terms of numerous aspects of mass communication including advertising, but they have not yet been compared regarding the perceptions about personalized e-mail advertising. The results showed that personalized e-mail advertising produced negative effects on both consumers in general. However, the American consumers had more negative attitudes toward personalized advertising than the Korean consumers.