From the experience of the oversea Chinese teaching internship of the Taipei Municipal University of Education to the Kamphaengphet Rajabhat University in Thailand, this dissertation includes the discussion that within the transnational and cross cultural teaching activity, material of learning is affected by cross culture communication due to the learning institution of the oversea internship involves another country's schools and society. Therefore both the learner who learns the second foreign language and the internship teacher who teaches the second foreign language are influenced by cross culture communication. The main subject of this dissertation is the influence of the cross culture communication from both the learner and the teacher and divided into the four smaller topics: The first topic is from the culture adaption. The teacher should have prepared the country's society and culture background information, knowledge of the language and design of teaching material. The second topic is the progress of teaching. It should be compared and analyzed by different model of teaching in order to get a cross culture comparison. The third topic is about the learner, the reaction from the cross cultural learning process would be analyzed. The last is the review and the introspection provided from this activity research from the leader's preparation, which includes examination of teaching ability and technique. Also, the supplement of teaching resource and study assistance are examined. The review provides a reliable, affective resource and it can be developed further for the future oversea internship project.