The study analyses the factors of Country of Origin Image influencing Vietnamese consumer attitudes towards Vietnamese garments by surveying 366 customers. Cronbach's Alpha analysis and EFA analysis together with multiple regression analysis were used with SPSS. The results show that only two components having a strong influence are "Country of Origin Image" and "Country of Origin Image of Product"; only "Country of Origin Image of Product" affects consumer’s perceived cost of garments; finally, there is a positive relationship of perceived benefits and a negative one of perceived cost of attitudes towards Vietnamese garments. There is no difference in terms of "income", "age" and "gender" for consumer attitudes towards Vietnamese garments. The study also suggests a number of managerial implications for the garment companies to have better competitive advantages.