“Culture” is such a broad concept which is understood and defined differently by different people and has been remaining a focus for research.Some view culture as skills,values,understandings,knowledge or ways of being achieved as members of society and it is acquired and transmitted over generations;some regard culture as meaning which is established and constructed in practice and it is the context of production of new meaning and constraint of action.In this article it will focus on two theories of culture,namely,Cultural Relativism and Cultural Structuralism,and will illustrate the general ideas,main representatives and their arguments of these two theories. “Culture ” is such a broad concept which is understood and defined differently by different people and has been remaining a focus for research.Some view culture as skills, values, understandings, knowledge or ways of being achieved as members of society and it is acquired and transmitted over generations; some regard culture as meaning which is established and constructed in practice and it is the context of production of new meaning and constraint of action. this article it will focus on two theories of culture, namely, Cultural Relativism and Cultural Structuralism, and will illustrate the general ideas, main representatives and their arguments of these two theories.