Intercultural communication is to understand different cultures and their systems of value, to communicate with people from different cultures in the appropriate manner, and to understand people from different cultures. In other words, that means the practical ability to interact with people from different cultures. In order to improve intercultural communication ability, it is necessary to present substantial materials. The purpose of present study is to present materials for the education of intercultural communication. As the framework for presenting materials for the education of intercultural communication, intercultural communication knowledge, intercultural linguistic sensitivity, and intercultural customs and actions were chosen for educational elements. Recognition, comprehension, reception, creation, and expression were offered as the learners’ action framework. Examples of misunderstanding due to differences, examples of comparison, and examples of harmonious acceptance were exhibited as the relations framework for different languages and cultures. These frameworks should be studied not by analytical manner but by integrated manner. Through this study educational materials were suggested as follows：1) Awareness of issues was offered by showing episodes of intercultural communication, 2) Data, supporting the idea that understanding of language and culture could be varied by globalization, were presented, 3) Materials for intercultural communication were presented by introducing Chinese language and culture, and analyzing the foreigners’ understanding of language and culture appeared in advertisements and movies. Further joint studies will be necessary to make the systems for treating a large amount of materials for intercultural communication.