English textbooks are regarded as the “tangible heart” of any ELT program, so effective communication may require learners to develop intercultural understanding. This study aims to explore the way cultural elements are represented through different aspects in the textbook Business Plus 1 (Helliwell, 2014). A detailed analysis of the cultural content was conducted based on the theoretical framework of Cortazzi & Jin (1999), while also being examined through Kachru’s (1992) model. The findings indicate that international culture appears most frequently – particularly Asian culture – followed by target culture, and least of all, learners’ source culture. Furthermore, countries in the Expanding Circle dominate the textbook, conveying the message that local culture is not given primacy, unlike the tradition of many foreign language teaching (FLT) materials.