The purpose of this paper is to compare empirically Taiwan and the Philippines in terms of identity crisis and acceptance pattern of Western(especially American) popular culture. To achieve this goal, the study has proposed historical experience, national identity and cultural policy as independent variables. Also it has suggested acceptance pattern of Western popular culture and cultural transformation as dependent variables. From this basis, the authors have made a special effort to carry social values survey (in February, 1999) among the university students in the two countries. The sample size of each country was 120. It was nearly impossible for the authors to choose the representative sample among the population of two countries. So focusing on the young people who are usually the most sensitive to the influence of Western popular culture in developing Asia, the authors have finally matched Taiwanese students with Philippine students. As a result, the authors could find a significant difference in acceptance pattern of Western popular culture in two countries: assimilation`(in J. W. Berry`s acculturation framework) in the case of the Philippines; `integration` in Taiwan.