中、東歐十國加入歐盟後，發展引起世界關注，而擁有最多人口的波蘭更是備受矚目；近年來波蘭中產階級增加，消費力提高，令研究者興起瞭解波蘭消費者的念頭。消費者的價值觀與生活型態會影響消費行為，對研究消費者行為是十分重要的主題。然而過去與消費者價值觀與生活型態相關的研究大多以單一國家之消費者為主，跨文化比較以歐美研究為多，故研究者利用到波蘭交換的機會，進行消費者生活型態與消費價值觀之調查研究，以取得第一手資料，然後與台灣消費者作比較。 本研究以滾雪球法進行抽樣，深度訪談15位波蘭消費者與19位台灣消費者。訪談內容涵蓋生活型態與消費價值觀各面向，經過分析後發現兩地消費者於金錢配置、儲蓄理財觀、信用卡使用習慣、價格取向、他人導向、品牌觀、服飾消費模式、婚姻觀、家庭觀、工作觀、宗教觀、環保觀、助人觀等方面的差異，並推導出相關命題，如：台灣消費者的價格敏感度和他人導向程度較波蘭消費者高；台灣人和波蘭人相比，與原生家庭的關係較為密切、對婚姻關係也有較高的期待，並且更具環保概念等。 除此之外，本研究也探究消費價值觀、生活型態及消費行為間的關係。本研究發現價格敏感度高的消費者傾向選擇於較便宜的通路，以及在特價的時候購物，消費次數較一般人來得少，也少有衝動性消費與犒賞自己的行為產生，而且消費時不太在意品牌，通常是購買平價的品牌；然而注重價格之餘，這些消費者也會注意商品的質感，不希望別人發現該商品很廉價。另外，具環保觀念的人，傾向有需要才購物；在衣著方面，購買次數不多，且重視品質、材質與持久性，不願買路邊攤，但也不會買很貴品牌的服飾，也不會跟隨潮流；而這些具環保理念的人與其他人相比，較注重健康或養生。 本研究結果在學術上有助於拓展國內碩士論文的跨文化研究領域，以及建立跨文化消費價值觀與生活型態之訪談大綱；在實務方面，能夠提供欲進入兩地市場的廠商一些開發市場與行銷策略的建議。 / Central and Eastern European countries have attracted worldwide attention since 10 Central and Eastern European countries joined the European Union. Among these countries, Poland, the country with the largest population among these nations, gains the most attention. In recent years, the middle class in Poland has increased, and consumer purchasing power has enhanced. These have raised more and more researchers’ interests to investigate Poland consumer’s bevaviors. Values and lifestyles affect consumer behavior. Therefore, Values and lifestyles are important subjects in consumer behavior research. However, past studies concerning values and lifestyles mostly focused on consumers in a single country. Furthermore, the literature about cross-cultural comparative analysis emphasizes on comparing more than two markets in American as well as those in Europe. Thus, this study aims to compare the lifestyles and consumption values between Taiwanese and Polish consumers. This study uses snow ball method to find appropriate samples. 15 Polish respondents and 19 Taiwanese respondents were interviewed in this study. The interview covers various aspects with regards to lifestyles and consumption values. The results showed that there are differences between Polish and Taiwanese consumers in money arrangement, credit card usage, clothing consumption patterns, brand perception and so on. Besides, some propositions that are derived from content analysis include: Taiwanese consumers are more price sensitive and other-oriented, and have higher expectations about marriage, closer relationships with their family of origin, and are more conscious about environmental protection than Polish consumers. This study also discusses the relationship among consumption values, lifestyles and consumer behavior. It reveals that consumers with higher price sensitivity prefer to make purchases in places that sell cheaper things, and in stores with discounts. They expend less frequently than most people, and seldom have impulsive consumption behaviors or reward themselves. They do not really care about brands and usually buy cheap brands. Furthermore, people who are environmentally friendly tend to go shopping only when they have actual needs. In clothing aspect, they do not buy frequently, and put emphasis on quality, material and persistence. They are not willing to buy clothes from street vendors, but they also do not buy from expensive brands. Moreover, they do not follow the trend. Compared with others, they pay more attention to keep their health well. This study helps to expand the domain of cross-cultural research and develops an interview outline for cross-cultural consumer values and lifestyles. More importantly, this study provides some suggestion to those who are willing to enter Taiwanese or Polish markets.