Internet has become a global medium, so the Web site design should express the content for all cultures. Although a website can be hosted in Spain, users worldwide can surf on it. Culture could have a great influence on the effectiveness of marketing efforts in this new medium. The usability is related with the Web design but do different cultures perceived the same level of it? The Web site structure could moderate attitudes towards it and intentions to use it. Two different cultures, Spain and United Kingdom, are compared in this research, finding differences in Hofstede’s dimensions between Internet users and no-users in both countries. Control and risk perceived act in a different ways that another investigators found. And there isn’t significant differences in perceived usability, so it could be said that there is merging a virtual culture values that have to be studied.