The results of the study indicate that Taiwanese officers display job-related attitudes that are largely different from their American counterparts. In addition, there are little attitudinal variations among officers from different departments within the same country. Compared with American police officers, Taiwanese officers are more likely to support community building and to distrust citizens and less likely to favor selective enforcement. Although Taiwanese and American officers differ in their attitudes toward community building, selective enforcement and distrust of citizens, they share similar attitudinal propensities regarding order maintenance. Police attitudes are complex phenomena that entail a constellation of beliefs, sentiments, and behavioral tendencies. The purpose of this research was to examine whether Taiwanese police officers displayed occupational attitudes that distinguished them from their American colleagues. Data for the study were attained from two research projects conducted in two American cities and two Taiwanese cities. Tables, references