This progress report describes the on-going development of a system to help Americans, especially those who have dealings abroad, to interpret accurately the meaning of messages originating in cultures other than their own. The history, rationale, and methodology of the project are described in detail. Profiles of cultural concepts are provided for Iran, Japan, and Mexico. Each of these profiles includes a culturally comparative discussion of social customs (based on hypothetical situations and cases), an explanation of political terms as they are understood by the target culture, a bilingual thesaurus that includes a discussion of the different connotations of each American term and its foreign equivalent, and an annotated bibliography. The report concludes with an extensive list of resources for message processors, including an annotated bibliography. (JB)