The purpose of this study was to analyze and compare the values, beliefs, and ideas in school reading textbooks (Readers) in Taiwan and in Texas. It intended to examine the social control function of school Readers, with which a culture deliberately molds its young generation. This study employed primarily qualitative methods. The collection of data used the technique of content analysis, student surveys, and teacher expert panel discussions. The analysis of data followed a constant comparative approach. The themes shared by the two sets of Readers included family, friends, humans and living creatures, political ideals, reading/writing, appreciation of nature, science, indomitable spirit, turning danger into safety, setting goals, education, desirable and undesirable qualities or behaviors. Despite the similarities of these themes, the substance or focus of them may vary. The themes unique to the Texas Readers were content knowledge, cultural diversity, dilemma and choice, observations about people, words, tomorrow's technology, winning, and general truth. The themes unique to the Taiwan Readers included life philosophy, learning, necessary difficulties, sensitivity, and military strategies. The theme occurring most frequently in both sets of Readers was the desirable qualities or behaviors. The values advocated in the Taiwan Readers were idealistic and had a society-centered focus (for example, patriotism, appreciation of others, serving others, and honesty). Absolute moral principles were taught. A group orientation and altruism were evident. In contrast, the Texas Readers did not have such an emphasis on the concept of group. Personal feelings, individual accomplishments, and self-centered values (for instance, effort, courage, determination, talent, and independence) received more attention. The values were perceived to be relative to the situation. The Taiwan Readers, produced by a national education system, transmitted traditional Chinese beliefs and values. The Texas Readers, with the publishers' intent to avoid controversies, presented more general or universal values. Although the sources of control were different, they influenced textbook content in a similar way.