This article provides a brief theoretical analysis on the process by which humans understand one another in aface-to-face interactions, and the deep cultural influence this process has upon human behavior and cognition.For the former purpose, the author applies the function of the “definite reference" discussed by Clark andMarshall (1981) in relation to the concept of the “mutual knowledge." For the latter aim, she analyzes several criti-cal items in constructing conversation in intercultural settings (e.g., back channeling, cohesiveness, culture-boundsymbolic words and expressions). The theoretical frameworks utilized include Gumperz' (1982) investigationconcerning affections of socio-cultural conventions on different levels of speech production and interpretation,Sperber's (1981) explication on symbolic expressions, and Lakoff's (1987) notions concerning the principles ofcognitive science.In order to grasp the other's intention in intercultural interaction, the author insists that the so-called “culturalawareness" is insufficient. Yet, an objective and profound understanding the other's culture, as well as one's own, isindispensable. The author maintains that these understandings can become the basis on which a sound multiculturalsociety is built.