Language is the transmitter of the culture that includes social life dynamics. Individuals who learn Turkish as a foreign language learn and acquire Turkish culture in different environments. In this respect, the role of the teacher and the textbook in teaching target culture is important in Turkish language classes, where many people meet Turkish for the first time. Teaching culture of the foreign language should be carried out by establishing relationships between the target culture of language learners and their own culture, as adviced in the Common European Framework. In this study, it is aimed to determine the cultural elements in the writing data of students who learn Turkish as a foreign language. The sub problems are; to determine cultural elements which students acquired in Turkey, to put forward the common elements between Turkish culture and their own culture, to determine their own cultural elements and the cultural elements acquired before they come to Turkey, to reveal the common cultural elements in textbooks by their written statements. The model of this research is content analysis method, which is one of the qualitative research designs. In the study, writing data of 17 foreign students were examined and 113 cultural elements were rated in line with the sub-problems of the study.