The aim of this paper is to consider how to deal with the conflicts of cultural values in Social Studies lessons to defeat the faults of Cultural Relativism by researching and comparing the texts edited by Multicultural Reconstructionist in U.S.A. This paper investigated the mechanism of the textbook based on Cultural Relativism, and showed that the Cultural Learning based on Cultural Relativism has three faults. These are (1) heavy contents, (2) not overcoming the western cultural centric view, and (3) teaching stereotype image of the area. In order to overcome them, the text edited by Multicultural Reconstructionist had two kind of approach. One is "Comparing and Evaluating Cultural Values" approach, and the other is "Participating the Discussion of the Affairs caused by Cultural Conflicts" approach. This paper attempted to investigated and compared the mechanism of these two, and concluded that the latter is able to overcome these three faults all.