The purpose of this research was to investigate the difference in fabric preference of formal wear attire between the Korean and American female consumers. For such purpose, fabrics which were used in the women`s formal wear market of Korea(n=25) and U.SA.(n=25) in the 1999 spring/summer season were collected from different fabric converters of the two countries. The respondents were comprised of 50 Korean and 50 U.S.A. female volunteers in the age group of 20s and 40s. A 5 point Likert Scale was used to evaluate the degree of the "like preference of fabrics. T-test and Speannan`s rho statistics were conducted for data analysis. The followings are the results. 1. Korean 20s and American 20s preferred Korean fabrics but Korean 40s and American 40s preferred U.S.A. fabrics. 2. Generally, the 20s preferred greyish or tone down color, whereas the 40s preferred both greyish and colorful fabrics. 3. Koreans preferred melange colored fabrics as well as solid color fabrics. 4. Americans liked knit fabrics as well as woven fabrics for formal wear and 20s liked compact density fabrics compared to the 40s age group.