The application of market segmentation techniques is long established in the tourism and hospitality literature. Various methods have been proposed for dividing market segments into homogeneous or distinct groupings with regard to socio-demographic, travel characteristic, psychographic, geographic and behavioural characteristics. In the present study, nationality (cultural differences) in combination with visitor demographics and travel characteristics were used to investigate the similarities and differences of international tourists from China and the USA with regards to their perception towards the Vietnamese service provider's attributes and performances. The results have shown that there are more differences than similarities between the two samples in terms of cultural values and perceptions.