A study examined eight business Spanish textbooks for cultural content by looking at commonly appearing cultural topics and themes, presentation of cultural information, activities and techniques used to promote cultural understanding, and incorporation of authentic materials. The texts were evenly divided among beginning, intermediate, and advanced language proficiency levels. Clues to the books' cultural orientation were sought in the introductions and texts. It was found that business, linguistic, and cultural content varied in positive correlation with the text's difficulty level. Content in each area was determined from a sample unit in each book. Sources of cultural content were found to include short readings, cultural notes, photographs, advertisements, greeting cards, stamps, and maps. Most authentic materials contained little or no cultural information. In most texts, little emphasis was placed on patterns of daily living or economic culture, and fewer activities focused on cultural knowledge or understanding. Treatment of cultural topics appeared arbitrary and reflected lack of consensus about which aspects of culture should be taught in business Spanish. Recommendations for textbook improvement are made, based on the findings. The textbook evaluation form is included. Contains 15 references. (MSE)