Advertising serves as the bridge between the consumer goods and the culturally constructed world. In order to examine the cross-strait cultural differences as a result of diverse political and economic developments, and based on the enormous growth of outdoor advertising, a content analysis was conducted. This study aims at comparing the cultural values and appeals in the outdoor advertising in Taiwan and China's metropolitan areas. 1043 photos of the outdoor billboard advertisements in three metropolitan cities-Taipei, Shanghai, and Beijing were collected and analyzed. Value comparison schemes developed by previous scholars, such as, Hofstede, Stern and Chien were adopted and revised as the coding frames for this study. Results from the analysis indicate that the value themes such as 'social justice,' 'love and recognition,' 'self-enhancement,' and 'variety' appear more frequently in the outdoor ads of Taipei than of the two other cities. Themes concerning low power distance and individualism appear more frequently in the outdoor ads of Taipei than both Shanghai and Beijing. As for advertising appeals, Taipei seems to stress 'innovation,' 'modernization,' 'youthful vigor,' 'exoticism,' and 'beauty,' whereas, Shanghai emphasizes on 'collectivism', 'femininity', 'product efficiency,' and 'mutual affection.' Beijing puts more emphasis on authority, adventure, and high quality. Meanwhile, both Taipei and Beijing lay more stress on historical tradition, sex appeal, and product excellence.