A study was conducted to determine whether there was a significant difference in perceptions and values between Canadian and American television audiences. Respondents were first and second year college university students at the University of Windsor, Ontario, and Canisius College, Buffalo. Two types of personal values were looked at: general conceptions of good and desirable goals (terminal) and standards by which actions should be evaluated (instrumental). Respondents were asked to arrange 18 terminal values and 18 instrumental values in order of importance to themselves and then view both a 5-minute scene extracted from a Cosby Show and a 30-second Oldsmobile commercial. After viewing the audiovisual stimulus, respondents were then asked to mark whether they saw specific terminal and instrumental values supported by the content. Students were asked questions about media behavior, cultural identity, and perception of TV's impact on culture. Results indicated self-rated personal values of Canadian and American college students were strikingly similar. These similar personal values lead to similar media behavior, perceptions of values in TV entertainment programming and advertising, and ways of rationalizing TV's negative impact on culture and personal relations. Results suggest that U.S. media domination can not be rejected as an agent playing a role in Canadian acculturation. (Fourteen tables of data are included and 19 references are attached.) (MG)