What kinds of foreign television programs are broadcast in China? What types of cultural differences exist in the minds of Chinese television viewers? To what extent can they perceive and accept these differences? The author developed a three-stage empirical approach to examine these questions in five sample cities in China. First, the television schedules of 37 television channels were analyzed in order to determine the type, cultural modification, and export country of foreign programs. Second, based on 36 audience interviews 42 cultural dimensions were explored and summarized in a catalogue. Third, a survey was conducted among 450 viewers, which examined their perception and acceptance of cultural difference. Five viewer types were developed through cluster analysis. The impact of influential factors was examined.