The internet is a global phenomenon that human transmits information almost simultaneously. Thus websites have become a critical communication media not only for international business but also for society. Even though websites are globally accessible, users from different cultures may have different preferences and perceptions. By using Taiwan as a case to study for culture and web design, this thesis aims to find the design characteristics of Taiwan's websites that are uniquely Taiwanese. It will also examine how cultural differences influences web design by comparing Taiwan's websites and those of United States' will be used to study according to Hofstede's cultural dimensions theory. Quantitative analysis will be used to study the differences between two the cultures. The result of this thesis shows how the websites are influenced by the culture. A discussion of the findings and recommendations for future culture studies in web design are also included.