The purpose of this study was to examine differences in the perceptions of internships between college students in American and Taiwan. Used the questionnaire survey to collect the data in Taiwan. The study explored how the students differed in their view regarding the role of the internship experience; the role of the internship agency, the intern's abilities; and factors in selecting an internship. Using descriptive statistical analysis, the results of the study revealed that different country students had different perceptions regarding the role of the internship experience; the intern's abilities; and factors in selecting an internship. This study examined these differences and implications for educator and practitioners in hospitality.