This exploratory study is to analyze the communication differences among viewers of US TV program Friends on Internet discussion forum in the US, Japan, and Taiwan. It intends to establish whether exposure to foreign TV could lead to similar communication content in the context of the virtual community between exporting and importing societies. Content analysis was used in this cross-cultural study, with the aim of understanding the ways in which dialogues posted on various discussion forums differed among the United States, Japan, and Taiwan. The results of this exploratory study support the notion that the process of cultural value influence is more complex than cultural imperialism advocates propose. Audiences respond actively rather than passively to foreign TV programs. Prior information structure of the audience is affecting the interpretation of subsequent information.