Attention to cultural diversity is a necessity for online higher education in management. Beamer (2004) postulated the Model of Intercultural Sensitivity to conceptualize the intercultural competence dimensions that can develop. The Complementary, Intercultural Learning Model (Beamer, 2016) emphasizes the importance that students are able to encode and decode the differences in messages emitted by people of various cultures. The aim of this research is to analyze the verbalization of intercultural content of online students participation and their learning products for an online masters in human resources direction. The content of participation and the learning products of 108 participants based on the system of categories proposed by the Model of Intercultural Sensitivity and enriched by Intercultural Learning Model has been analyzed. The most frequent category found is adaptation, so cultural difference is the state in which the experience of another culture yields perception and encourages behavior appropriate to that culture. [This paper has been written in the framework of the research supported financially by OBServatory, International Observatory on Online Higher Education in Management by OBS Business School. For the complete proceedings, see ED579335.]