In a day where economic activities have become global in nature and information has become synchronized world wide, product development and marketing of automobiles likewise will need to be handled on the basis of a global concept. It is necessary to make the best use of limited managerial resources and turn out a product to meet global requirements. From the initial stages of product planning, the parties responsible for planning will need to observe the markets in various nations and districts and to clearly identify the "differing elements" among the markets and the "common elements" which remain unchanged regardless of whichever market. In the following discussions, we shall be reporting on results of our research which was conducted in comparing the values and concepts regarding autos among users in the European, the U.S. and Japanese markets. The thinking of users in the Japanese market has become similar the users in Europe and the United States and thus, the overall degree of similarity has increased. But at the same time , there are certain elements such the cultural, racial and historical characteristics where differences clearly remain. Clearly, there is the need to assume a global perspective yet achieve a full understanding of the market keeping in close touch with local conditions, not limited only to autos, but the culture and day to day living. This is the posture that is a vital element in planning of products.