This study was performed to compare the transcultural differences on perimenstrual discomforts, menstrual attitudes and sex role acceptance between Korean and American college students. The subjects, 2557 nursing students were selected from 13 universities all around Korea, and 4 universities in the eastern, western, and middle areas of the United States. The data were collected using the MDQ(Menstrual Distress Questionnaire by Moos), the MAQ(Menstrual Attitude Questionnaire) and the Sex Role Acceptance Scale, the subjects answered the MDQ for three points(premenstrual, menstrual, intermenstrual based on their recollections) between July, 1996 and April, 1997. The findings are as follows : 1. There were significant differences in the age of menarche, duration of menstruation, and menstrual cycle between the Koreans and the Americans. 2. As for sex role acceptance, Americans more frequently denied the traditional female role than did Koreans. 3. There were significant differences between the two groups on five categories of menstrual attitude(menstruation is a phenomena that weakens women physically and psychologically, menstruation is a bothersome phenomena. menstruation is a natural phenomena, and menstruation is a phenomena that does not influence women's behaviors non is expected to). 4, For the menstrual discomfort scores, there were significant differences between the two groups on all six categories of the MDQ(pain, attention deficit, behavioral changes, ANS response, water retention, and negative emotion) for the three points(premenstrual, menstrual, intermenstrual period). 5. The most common complaints for the Korean women were pain during the perimenstrual period and fatigue during the intermenstrual period. In contrast, for the Americans the most common complaint was negative emotions during the perimenstrual period, but less pain than the Koreans, and a similarity to Koreans during the intermenstrual period. 6. Regularity of the menstrual cycle was positively correlated with age of menarche, menstrual cycle, and duration of menstruation. 7. For the interrelationship between of Perimenstrual discomforts, menstrual attitudes, and sex role acceptance, there were significant correlations for both group as follows : First, the MA category "menstruation is a bothering phenomena" was negatively correlated with sex role acceptance, second, the MA category "menstruation is a phenomena that weakens the women physically and psychologically" was positively correlated with the MA category "menstruation onset is a predictable phenomena." For the further research, it is recommended that efficient nursing intervention programs for perimenstrual discomforts, be developed and qualitative re search to demonstrate the cultural differences as the feminism view point be done.