The study determined how Thai and U.S. advertisements reflected women's attractiveness. Advertisements from the Thai and U.S. editions of Elle and Cosmopolitan magazines from January 2005 to January 2006 were analyzed using the content analysis method. The author created a code book with definitions of all categories to be used as guidelines for the analysis, an itemized code sheet, and training criteria. Two coders who were proficient in both Thai and English collected the data for the study. The Statistical Package for the Social Sciences (SPSS) was utilized as a tool to analyze the data gathered. Results indicated that there were both similarities and differences in the specifics, but what remained constant is the use of beautiful women to sell clothing and beauty products. The findings suggest that Thai and U.S. advertisers should apply the similiarities found in the study in their cross-cultural advertising campaigns. In addition, advertisers should be aware of differences and create advertisements that reflect attractiveness values of each culture.