This study was to investigate whether there are differences in perception of the symbols representing six emotions between the Korean and the American teachers. For an accurate comparison, two transparency tasks (Task 1-1 and Task 2) and one translucency task (Task 3) were used to investigate differences between Korean and American special education teachers. Following Task 1-1 for a symbol, the participants were given Task 1-2, which was to choose a one of four facial component options. Task 2 was to select a symbol after reading a short script. Task 3 was to rate each symbol. Two different language versions of booklets were provided to examine the differences in symbol perception between the groups. Also this study used the back translation procedures and agreements of each step. For the transparency task (Task 1-1), as indicated in Table 4.1, more than 65% of the Korean and American teachers named the symbols for "happy," "angry," and "surprise" correctly while more than 42% of them did not name the symbols representing "sad," "afraid" and "disgust" correctly. The American teachers named the symbols for "sad," "afraid," and "disgust" symbols in Task 1-1 more correctly than Korean teachers did. There are significantly different in naming the symbols representing "happy," "sad," "afraid," and "disgust" and seven individual symbols were found as significantly different between the two groups. For the choosing the facial component task, there were significant differences for the two groups for the symbols representing "happy" and "sad." In Task 2, both the Korean and American teachers chose the proper symbol after reading each script of the "happy," "sad," "afraid" and "angry" emotions. For the translucency task (Task 3), Korean and American teachers did not demonstrated differences in rating symbols with its original meaning from PCS. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]