During negotiation, people may use tactics viewed as ‘unethical’, in that these tactics either violate standards of truth telling or violate the perceived rules of negotiation (Lewicki & Robinson, 1998). In this study, the perceived appropriateness of cognitive and emotional deception was investigated. An individual’s ability to engage in using deceptive tactics was also studied. This is both a quantitative and qualitative research, in which the Self-reported Inappropriate Negotiation Strategies (SINS) II Scale was modified and applied as a tool to gather information from respondents in the research. The respondents were mostly Chinese students from Macau SAR and Mainland China. There were a total of 180 completed questionnaires, in which 173 were valid. The questionnaires were collected via Faculty of Business Administration (FBA), Faculty of Social Sciences and Humanities (FSH) and Faculty of Science and Technology (FST) in University of Macau. The results show that Chinese individuals judge the use of tactics of emotion management as more ethically appropriate than tactics of cognitive deception; also, Chinese individuals are more confident in their ability to successfully deploy tactics of emotion management than tactics of cognitive deception. Women have a higher threshold in the judgment of acceptability and engagement of using deceptive tactics than men in China. Certain differences are observed on the appropriateness of using deceptive tactics between respondents from United States and China. The findings from this study can be useful for regional or multinational companies considering doing business in China, By being more aware of the host country’s ethical environment, it will aid corporations in initiating profitable opportunities in China.