This paper investigates Willingness to Accept (WTA) Genetic Modification (GM) foods based on experimental auctions carried out in the USA, UK and France.  It explores perceptions of risk and benefits, moral concerns and their antecedents, attitudes to the environment and technology and trust in various sources using Structural Equation Modelling (SEM).  Trust in information provided by industry proved to be the most important determinant of risk/benefit perceptions and WTA followed by general attitudes to the environment and technology.  Education and age are also enhance perceived benefits and lower perceived risks of GM.  Perception of risk/benefit and moral concerns all have significant effects on consumers' WTA but the perceived benefits are most important.  The research suggests that trust-building by industry would be the most effective in enhancing GM acceptance.