This study examined computer ethical perceptions and computer use attitudes among three differing groups consisting of nationalities from the United States, Singapore and Hong Kong. The purpose of the study was to determine if computer attitudes have a moderating effect on the perceptions of computer ethical use across multiple cultural backgrounds. Evidence supporting this claim would add additional insight into previously discovered differences. This study found limited support for the suggested hypotheses, but confirmed fundamental cultural differences. Future research should examine other variables to determine if significant effects can be determined from unexamined variables