The present study aims to investigate the perception and production of Chinese comforting strategies by English and Japanese learners of Chinese as a second language (CSL) under the three manipulation factors: power, severity, and situation types. A total of 12 English and 17 Japanese intermediate CSL learners together with 20 Chinese controls were recruited to complete two tasks (i.e., an effectiveness evaluation task and an oral discourse completion task. The results indicated that the three experimental factors exerted their influence to differing degrees: situation types were found most influential followed by severity and power. In addition, there were indeed discrepancies between the subjects' perception and production of comforting strategies. Moreover, it was found that the intercultural variations played a part during the acquisition process of the comforting act.