Vietnamese has to face a cross-culture issue with the teaching and learning of English as Vietnamese culture is "villagers' culture" which considers relationships in village as family relations and an emphasis "on hierarchical, social order in their dealings with one another" (Ellis, 1995: 9) with a traditional teaching method which is teacher-centered, book-centered, grammar-translation method and an emphasis on rote memory (Liu & Little Wood, 1997), English which belongs to Western culture, stands on the opposite side. This paper aims at a deep look into Vietnamese culture to find out how this culture influence on learning and teaching foreign language and in this case it is English. Consequently, the differences between cultures can reduce the effectiveness of learning and teaching activity. Therefore, both learners and teachers should be aware of these distinctive features to help themselves overcome cultural barriers in learning and teaching process with the best achievement.