本研究目的在於了解市面上英語教學雜誌中，如何再現文化相關的議題。其中，英語教學雜誌使用甚麼方式來再現不同文化和它們所呈現的內容為何為本研究的軸心。此研究採用質化的文本分析法細讀從2009年6月號到2010年5月號的兩本初級英語教學雜誌---"大家說英語"和"ABC互動英語雜誌"的文化內容。 研究發現兩本雜誌都使用描述性文章(descriptive text)和圖片來敘文化相關的議題，而呈現的文化內容多以節慶、旅遊、文學等主題為主；"大家說英語"著重在美國生活文化的介紹；而"ABC互動英文雜誌"則以本土化來結合異國文化。 / This study aims to seek what and how culture-related contents are represented and introduced in English learning materials. Two best-selling English learning magazines targeting at basic-level English learners are selected—“Let’s Talk in English” and “ABC Interactive English Magazine”. Through integrating and re-categorizing the classification of cultural themes developed by Fleewelling (1994), Pesola (1991), Robinson (1982), and Chen (2002), the study creates a new system to classify different culture-related topics. Combining with textual analysis, the study examines the forms used to show culture-related topics, the representation of different cultural themes, and the balance of introducing different cultures. Moreover, the similarities and differences in terms of the way both English learning magazines represent cultural themes are addressed. The result shows that informative text, contextualized practice, vocabulary, and pictures are forms commonly used by both magazines. In Let’s Talk in English (LTE), various forms are adopted in introducing the same topic; while ABC Interactive English Magazine (ABC) uses only one form on each topic. Both magazines include big C themes, i.e. politics, economy, and literature and small c themes such as celebration of holidays and traveling. However, LTE uses examples concerning American lifestyles to illustrate these themes, whereas ABC combines more different foreign and local cultures in representing culture-related topics. The findings also suggest the diversity and immediacy of English learning magazines on the representation of culture-related topics.