Gift-giving is a common interpersonal behavior, and serval factors may affect gratefulness of gift-receivers. The purpose of this research is to investigate whether gift-giving situation may moderates relationship between the power state of receiver and gratefulness. The study conducts an experimental design to investigate the hypotheses. The results show that: (1) high power state receivers show higher gratefulness than low power state receivers; (2) gift-giving situation is confirmed as a moderator.