The aim of this study was to understand the motives for using the Internet, and its associations with users' attitudes, social values, and relational involvement. Also, this study attempted to crossculturally compare the difference in the pattern of motives and the associations among three countries ' the US, the Netherlands, and S. Korea. The design of methods was based on examination and revision of uses and gratification approach toward Internet users. Findings from factor analysis revealed that information seeking and Self-Improvement were the dominant and common reasons for using the Internet across three countries. The differences in the composition of motives in each country were also reported. Strong correlations across countries were found between all the motives and satisfaction of the Internet. Expectation and positive evaluation of the Internet were also important attitudes associated with Internet use motives. Postmaterialist value showed strong association with motives of information seeking and Self-Improvement. Community involvement was significantly associated with Internet use motives in Korean users.