Identifying factors that influence fl uence consumers' intentions to adopt a smartwatch has become a major research interest in marketing literature, yet little is known about it in dissimilar cultural settings. The current research employs a comparative study of South Korea and Indonesia, which differ in location and cultural heritage, smartwatch penetration rate, geographic size, level of income, and developmental stage as a country. An extended model of TAM is proposed, and PLS-SEM is employed to test the model on data collected from 262 respondents. The fi ndings indicate that complementary goods and healthtology have positive influences fl uences on perceived usefulness and visibility has a positive infl uence on social image; these, together with perceived price value, lead to the behavioral intention to adopt a smartwatch in both countries. Perceived cost was only significant fi cant for Indonesia. Theoretical contributions and practical implications are further discussed.