A cooperative effort of the School of Business and the School of Arts and Sciences at the University of Toledo (Ohio) developed a program to provide an opportunity for business students to develop (1) foreign language skills for effective communication and performance in international trade and (2) an awareness of the importance of culture and its relationship to commercial practices. The approach taken was to modify existing language courses to incorporate business and economics terminology and content. Two courses were developed, one in business and one in culture and commerce; each course was offered in French, Spanish, German, and Russian. The French culture and commerce course has attracted a substantial enrollment and is well received by students. It focuses on everyday culture, beginning with culture in general and extending to aspects of French everyday culture, formal culture, and commercial practice. The major problem in course development was in finding materials treating the relationship of French culture and commerce. However, a variety of sources for supplementary materials were found. It is recommended that teachers offering similar courses undergo intensive training, have time to develop materials, and obtain substantial financial support for course planning and implementation. Appended is a list of suggested readings listing 22 books and 13 articles. (MSE)