In this study the attitude items in PISA 2009 student questionnaire were analysed in terms of whether or not these items changes based on culture in a comparative way between samples from Turkey-Finland, Turkey-Russia, Singapour-New Zeland and Avustralia-New Zeland. More specifically eleven attitudes items concerning reading were analysed in the study. The choice of countries was based on achievement rank, the characteristics of language and culture. Explatory factor analysis was used to analyse the factor pattern of the questionnaire. Analyses about differential item functioning (DIF) were achieved through the poly-SIBTEST, ordinal logistic regression and item response theory-likelihood ratio. The results showed that the DIF value in the countries with different language and culture is 91%. It was found to be 82% among the countries with the same language and different culture. It was 37% among those countries with the same culture and language. Therefore, not language but the culture seem to cause DIF in the items.