Abstract In the last few decades, there has been continuing debate regarding the need for localization of the Web sites. Researchers would like to determine whether the cultural impact exists in the virtual space and explore the necessity of localization. This study examined the Web sites of several major casino hotels to investigate the impact of Hofstede’s cultural dimensions on the design and the content of Macau Web sites.It aims to explore the degree of localization among the Macau casino hotel Web sites and let the readers recognize the relationship of Web properties and cultural dimensions. This study used content analysis as the research method.Company-level comparison and group-level comparison were made between local Web sites and foreign Web sites to evaluate their differences. The comparisons covered 7 main areas of Web design and content, which include Interaction, Information Architecture, Navigation Design,Information Design,Presentation StyleImage and Text. The findings show that the foreign and local casino hotel Web sites are distinct from each other in both design and content and generally most differences were found in the Interaction aspect. The result indicates that each culture dimension has impact on particular areas of Web design and content. Additionally, the local Web sites with foreign brand name show high degree of localization in terms of the country-specific adaptations and the use of country- specific URL.However, by considering the negative impact of some culture-related Web properties, the study suggests Web designers follow the guideline of good Web site design and add the cultural elements to the Web appropriately. The corresponding explanations are presented in the study. This study is expected to help the readers have better understanding how values and beliefs of different countries are reflected in the Web design and content, and also serve as a starting point for the research of Macau commercial Web sites.