In this article I propose a Yin Yang perspective to understand culture. Basedon the indigenous Chinese philosophy of Yin Yang, I conceptualize culture as possessinginherently paradoxical value orientations, thereby enabling it to embrace opposite traitsof any given cultural dimension. I posit that potential paradoxical values coexist in anyculture; they give rise to, exist within, reinforce, and complement each other to shapethe holistic, dynamic, and dialectical nature of culture. Seen from the Yin Yangperspective, all cultures share the same potential in value orientations, but at the sametime they are also different from each other because each culture is a unique dynamicportfolio of self-selected globally available value orientations as a consequence of thatculture’s all-dimensional learning over time.