The purpose of this study was to compare the factor structure of the emotion of shame/embarrassment in two cultural groups: Iranian children and Japanese children. An 86-item questionnaire, previously designed for and administered to the Japanese children, was administered to a group of 60 Iranian children, age 5 to 13. Four factors were found in common between the two groups: "bodily undress", "being stared at", "being criticized", and "inferior self image". The results suggested that there is a general, basic structure of shame/embarrassment that does not reflect cultural differences, although there were significant differences in the intensity of the emotion experienced in different situations.