American Business Practices & Culture is study material divided into small units. Each unit covers a particular business activity and cultural information. The objective of the study material is to help students learn American business practices and culture as they are used by business people in their everyday working life in different business settings and situations. American Business Practices & Culture can be used for some learning activities with specific learning goals, including the following: a. general vocabulary building - to expand active vocabulary; b. listening comprehension - to provide opportunities for students to hear and learn to comprehend the main idea from short paragraphs of information; с. cultural information and orientation - to support language learning activities that enable students to develop insights into American business cultural patterns implicit in the way men and women behave and interact with each other in their work environment, and also give to some words of advice to business people when they arrive in the U.S. This study material can be used by students at all levels. American Business Practices & Culture is a supplementary study material for learning some aspects of business activities and cultural information in addition to traditional textbook materials.