A域www.a.com B域www.b.com
<?php
setcookie("name","zy",time()+3600,"/",".a.com");
echo '設定cookie("name")='.$_COOKIE["name"];
?>
<script src="http://www.b.com/setb.php?name=zy"></script>
A域下的調用B域SETCOOKIE頁的PHP檔案,
<?php
header('P3P: CP="CURa ADMa DEVa PSAo PSDo OUR BUS UNI PUR INT DEM STA PRE COM NAV OTC NOI DSP COR"');
setcookie("name",$_GET["name"],time()+3600,"/",".b.com");
echo '設定cookie("name")='.$_COOKIE["name"];
B域下的SETCOOKIE頁,用到P3P頭,
<?php
echo 'b.com cookie("name")='.$_COOKIE["name"];
?>
B域下的GETCOOKIE頁。