Researchers have found that 80％ of all mergers and acquisitions (M&As) prove unsuccessful. One of the most common reasons for failure is the human factor; specifically, the inability to culturally integrate two separate organizations. This paper examines Citibanks November 2006 acquisition of Guangdong Development Bank (GDB), a leading South China bank. The cultural integration of these two banks has been especially difficult, because it involves a cross-border integration between Citibank, an American commercial bank, and GDB, a Chinese state-owned giant. @@The aim of this research was to examine how management deals with the cultural integration aspects of a cross-border M&A, in order to provide recommendations for future practitioners. Through interviews and surveys, the author gathered opinions and comments (in the pre- and post-deal stages) from GDB and Citibanks top management as well as lower-level employees about the progress of cultural integration. In the end, I discovered that Citibank is another example where the process of cultural integration was not taken seriously. Citibank failed to provide good communication and enough training to GDBs employees dealing only with the top-management level of the acquiring bank. On the positive side, Citibank realized that after trying to change GDBs structure, GDBs resistance was too high. Consequently Citibank slowed down the cultural integration process. The question remains what will happen with the future culture.