The globalization and population of the internet speed up growth of the international E-commerce. There already have plenty researches for cross-cultural E-commerce trade. However, only very few researches take the culture difference as the effect variable to analyze the different E-commerce behavior between country and country. In addition, the impact of culture to attitude-transaction still have unclear and conflict findings in many researches.This study applies the TPB perspective to inspect TI online in two type countries-Taiwan and the United States. The result supports the most of the proposed hypotheses, and also approve there are clear different attitude for E-commerce trade based on different culture background.