This chapter discusses cultural variables that affect communication. It identifies three main learning goals: 1) recognize cultural factors that can cause noise in the communication process, 2) appreciate how culture affects communication for senders and receivers, and 3) learn to manage cross-cultural business communications successfully. Key topics covered include verbal and non-verbal communication differences across cultures, developing cultural sensitivity, and building trust and relationships to facilitate intercultural communication. Terminologies for concepts like monochronic/polychronic time, ethnocentric/polycentric/geocentric orientations, and high/low context cultures are also defined.