The paper studies the theoretical basis of the translation of culture by exploring the relation between culture, language and translation. Translation is a kind of cross-linguistic and cross-cultural communicative activity. While translating, it is necessary to understand thoroughly not only the two languages, but also the two cultures and the cultural differences between them. This includes an analysis of the surface and deep structures of culture and language, and the examination of the internal contact between culture and translation as well as the objective laws pertaining to their interaction translation. This paper aims at drawing English learners’ attention to cultural connotation and strengthening their consciousness of culture in translation and intercultural communication. The paper studies the theoretical basis of the translation of culture by exploring the relation between culture, language and translation. Translation is a kind of cross-linguistic and cross-cultural communicative activity. While translating, it is necessary to understand thoroughly not only the two languages, but also the two cultures and the cultural differences between them. This includes an analysis of the surface and deep structures of culture and language, and the examination of the internal contact between culture and translation as well as the objective laws pertaining to their interaction translation. This paper aims at drawing English learners’ attention to cultural connotation and strengthening their consciousness of culture in translation and intercultural communication.