The purpose of this study is to examine the relationship between approaches to learning and locus of control of students from the USA, Japan, and Taiwan. The results show that students from the USA utilized more rote memory learning compared to students from Japan and Taiwan, while students from Japan were more likely to be "Achieving" learners than peers from either the USA or Taiwan. "Deep Approaches" to learning, however, were similar across the three groups. Students from both Japan and Taiwan exhibited higher levels of external orientation than did students from the USA. Although cultural characteristics were reflected in students' locus of control orientation, there were no differences in students' deep processing understanding strategies as all students displayed low levels. School psychologists must therefore be aware that students from different Asian cultural backgrounds do not have a singular approach to learning or a singular locus of control orientation. The mediating role of cultural context in learning must be considered for individual students in order to implement appropriate and effective teaching strategies, techniques, and methods that promote deep level understanding for learners with differing cultural backgrounds. (Contains 3 tables.)