「隱喻」是一個極具創意的廣告手法，常見於東、西方的平面媒體之上，其是藉由商品特性的主體與廣告圖文的載體，兩者並置所產生的一個比喻過程。然而，不同語境文化之間的差異，卻會驅使不同國家的廣告，呈現出不一樣的傳達風格，隱喻式廣告亦不例外。本研究分別從高語境文化的台灣《自由時報》以及低語境文化的英國《泰晤士報》中，各抽取250則具有隱喻現象的報紙廣告，以內容分析法作跨文化的研究。研究最後發現，台灣《自由時報》在圖文互動關係的「圖像隱喻」、隱喻概念表現的「外觀隱喻」、視覺隱喻型態的「形體隱喻」與「圖像直喻」、廣告訴求類型的「感性訴求」、文估價值屬性的「傳統性」等運用頻率，明顯的勝過於英國《泰晤士報》；然而，英國《泰晤士報》在視覺隱喻型態的「混合隱喻」、廣告訴求類型的「理性訴求」、文化價值屬性的「自我提升」等運用頻率，明顯的勝過於台灣《自由時報》。在台灣漸入國際化的步調中，唯有體認本土文化價值之所在，而放眼他國文化風格之變化，才能真正把「Taiwan Image」推上於國際市場。

The use of metaphors as a creative advertising method is commonly employed for print media across the Eastern and Western world. Metaphor-based advertising involves combining product characteristics as the tenor with advertising images and texts as the vehicle. However, differences between various context cultures prompt differing advertisement communication styles across countries. This phenomenon is also observed in metaphor-based advertising. For this study, we sampled 250 metaphor-based newspaper advertisements from the Liberty Times in Taiwan, which is a high-context culture, and The Times in the UK, which is a low-context culture. We used content analysis to investigate the cross-cultural differences. The results indicate that regarding image-text interaction, metaphor concept presentation, visual metaphor mode, advertising appeal type, and cultural value attributes, the Liberty Times exhibited a comparatively substantial use of pictorial metaphors, appearance metaphors, embodied metaphors and pictorial similes, emotional appeals, and conservation. By contrast, The Times showed a relatively significant use of hybrid metaphors, rational appeals, and self-enhancement for visual metaphor mode, advertising appeal type, and cultural value attributes. Considering its increasing globalization, Taiwan must recognize the value of local cultures and observe changes in foreign cultural styles to promote a ＂Taiwanese Image＂ to international markets.