Although today's international beer market is increasing globalization, it is still faced with sets of lifestyles and buying habits that vary significantly from region to region. Few studies were done from the enterprise perspective and cultural viewpoint to compare beer advertisements which done by those export companies to Taiwan. The objective of this paper is to compare regional cultural variables manifest in Asia, Europe and America beer graphic in Taiwan. In this research, content analysis was used to determine the cultural variables manifest in three regions beer advertisements. The study extends research on crosscultural beer advertising by comparing print advertisements from the Asia, Europe and America beers in terms of consumer cultural positioning, communication rhetorical, appeal, non-message cue, style oriented, consumption type, and consumption mood. The effect of market forces, consumer patterns, and government policy on beer industry is also examined.