Abstract: The Standards for Foreign Language Learning set interconnected goal areas of communication, cultures, connections, comparisons, and communities. Information from this research project will help foreign language instructors and cross-cultural trainers gain a better understanding of the types of cultural knowledge needed by business people, specifically in Mexico but with applicability throughout Latin America and in other parts of the world. In this study, 47 global managers in Mexico identify what their US. counterparts should know about Mexican culture to do business effectively. In some respects, U.S. and Mexican cultures are almost direct opposites. The most striking differences cited relate to the following five areas: building business relationships; attitudes toward time; family and religious values; communication patterns; and government-business relations. An understanding of these basic cultural differences will help U.S. managers and business and language students work more effectively with Mexican associates.