This document summarizes a study comparing the usability perceptions and performance of Taiwanese and North American users of an MP3 player. Surveys showed North American users had lower satisfaction and perceptions of effectiveness and efficiency than Taiwanese users. However, performance results were unclear, with similar effectiveness but conflicting results on efficiency between the groups. The study involved surveys and task observations with 23 Taiwanese and North American subjects to measure the impact of culture on usability factors like satisfaction, effectiveness and efficiency.