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In this study, we compared the differences and similarities between the Korean food culture and the Vietnamese food culture by surveying food resources and researching the process of Korean food being accepted into Vietnam. We suggest countermeasures for advancing Korean food into Vietnam. We conducted in-depth interviews regarding Korean food with Vietnamese food specialists who ate Korean food. As a result, Vietnamese foodies eagerly recognized that the most representative thing about Korean food was the special properties of its various and affluent side dishes. They were also aware of kimchi, made of various vegetables and condiments, as an excellent side dish compared to the Vietnamese who’s staple is boiled rice. Furthermore, the flavor of Korean food was preferred by the Vietnamese who were familiar with foods such as Neue-ok-mom or fermented seafood. It was thought that the new food could be eaten with many vegetables. The specialists replied that the most typical functional property of Korean food was health. The acceptance process of Korean food into Vietnam was based on the acculturation theory. That made the Vietnamese easily experienced strange culture in the case of propagation by whom have already experienced, through the selective filter steps by various images of Korea,and made them accept the Korean food through temporary choose and acceptance step such as recommendations by friends. Globalization strategies for Korean food proposed by the Vietnamese foodies were public relations marketing in voluntary contact environments, distinguishing traditional Korean foods through research and development, and globalization by diversifying the Korean restaurant concept.