The purpose of this study was to provide a cross-cultural comparison between China and the United States of neutralization and academic entitlement on academic dishonesty, often referred to as college cheating. The sample consisted of 434 American Students and 180 Chinese students. Neutralization was a predictor of cheating in college for both the Chinese and American students, although Chinese students engaged in more neutralization than did the American students. While academic entitlement was found to be a predictor of college cheating among American students, it was not a predictor of cheating among Chinese students, even though Chinese students exhibited higher levels of academic entitlement. For American students, cheating was highest on class assignments, but for Chinese students the highest percentage of cheating was for copying an internet document. Explanations for cross-cultural differences and similarities are suggested.