From 2020 to 2022 the Covid-19 was spread and many people died. Death is near to everyone. The aim of the study was to investigate differences of concept of good death and view of life and death cross cultural. Participants were 92 Japanese, 110 Korean and 100 American who were ordinary people. We used the Good Death questionnaire to measure desirable death and the Death Attitude Inventory to measure view of life and death. Participants completed both questionnaires. As for Good Death, Japanese and Korean regarded “not being burden to others” as important the most, and American regarded “feeling that one’s life is worth living” as important. The scores of “unawareness of death” and “religious and spiritual comfort” of Korean were the highest, following American, and Japan. As for the Death Attitude Inventory, the score of American was higher than Japanese and Korean totally. The scores of “Death as release” or “Death Avoidance” of American were the highest. These results suggest that although Japanese and Korean regard “Not being burden to others” as important in common, Korean regard religious and spiritual comfort as important. American may avoid to think of death and regard it as release. We can make use of these cultural differences in clinical situation.