This study investigated the differences in emotional responses to the International Affective Digitized Sounds 2 (IADS-2) between Americans and Koreans. Korean adult subjects rated their emotional response to a total of 167 sounds on three dimensions: valence, arousal, and dominance. The results show significant differences between Koreans and Americans in two of the emotional dimensions – valence and arousal. In particular, Koreans and Americans showed the most difference in responses to erotic, rain, belch, and thunderstorm sounds. The analysis of the relationship between basic emotion and dimensional emotion revealed that valence and dominance showed positive correlations with happiness, but negative correlations with sadness, anger, fear, and disgust. In contrast, the opposite pattern was observed for arousal. Our results provide a useful comparative, cultural reference for the development of standardized emotional stimuli.