Currently, the topic of intercultural communication is under heated discussion. The understanding of culture and communication as well as the value pattern and context theory consist the building blocks of intercultural communication. Since its first introduction to China, over two decades of development or so, there exist several trends of intercultural communication, which find reflection in linguistics, literature, translation, teaching methodology and so forth. The truth is that intercultural communication is affiliated to the linguistic studies in China and it falls far behind the international trend of intercultural studies, which consequently hampers the further development of this discipline. Owing to the strong capacity to interact with many other branches of research field, intercultural studies are expected to expand to a broader realm to better maintain its innate characteristics of applicability, practicability and feasibility. Meanwhile the fever of multinational merger presents an opportunity to apply cultural studies to this real multicultrual setting. Intercultrual business communication, therefore, comes into being to meet the expectation and the opportunity as well. Different from the mere application of intercultural communication to business setting, which focuses on analyzing problems and conflicts by utilizing business materials as analytical resources, intercultural business communication lays emphasis upon settling the problems and conflicts in the multinational merger by capitalizing on the cultural differences. The bridge lies in cultural synergy, the essence of intercultrual business communication, with culture, business and communication as three indispensable variables. The idea of cultural synergy is based on the theories of acculturation and the third-culture building. In addition, theories from the managerial perspective-common management culture (CMC) and integration-assimilation theory (IAT) are used for references. Cultural synergy, indicating that the sum is greater than the combination of the segments, is realized through the specific process of culture C creation. Culture C functions as the core values within the merged multinational corporations, which undergoes three steps: contact and negotiation, conflict and synergy. Finally, both cooperating parties are working harmoniously under the guidance of culture C. Two cases of multinational merger in the automobile industry are employed to justify the importance of cultural synergy.