The aim of this thesis is to compare the different Crouching Tiger, Hidden Dragon film reviews from Chinese and American reviewers respectively, and to see how they evaluate and understand the film in the different ways. We use reception theory as our theoretical tool, and divide the film into four themes so that we can compare the different reviews in a more relative way. Meanwhile, we also present some brief ideas to explain the reason why the film gets the different response from both sides. Since our main purpose is to compare the different film reviews, so we choose the comparative design as our research design. The main findings of this thesis show that Chinese and American reviewers do have some distinct evaluations, understandings and views about the film.Besides, culture and aesthetic become the two major factors to influence the response from both sides.