Cross-border mergers and acquisitions are one of the fastest strategic options that companies choose to face the global competitive market.A major challenge is to find a way to integrate the strengths of each culture and partner while showing mutual respect and establishing a coherence between the strategies,cultures,organizational forms,management styles and modes of communication.This process can allow evolving from the co-existence of several cultures to the emergence of an intercultural.This paper based on previous research on cross-border mergers and acquisitions,analysis the impact of cultural differences on managerial situations combined with the theory of corporate culture.These situations may have both conflicting and complementary aspects,as it will be shown in the paper.At the theoretical level this paper expand the analysis of internal factors of culture (values,norms),and at the practical level,this paper also raise a way to cultural management on the design of integration and adaptation organizational to their environment.Indeed,both partners incorporate in the new company merged the national culture and the corporate cultures.So,in order to be successful,the leaders have to consider the importance and the influence of these issues meticulously during the post-merger integration process;at the same level as the synergies,business performance and profit improvement.It would thus be interesting to compare the result adapted by company to the strategies chosen by other companies.It also seems necessary to test the convergence and divergence paradigms on a larger company scale.Finally,analyze the management of different cultures.