Abstract: The Business English Correspondence is in the business environment, the use of correspondence with clients with different cultural backgrounds to communicate cross-cultural behavior. Business English Correspondence in the style and genre has its particularity, its translation is also the translation of the laws of ordinary different, Nida's dynamic equivalence translation theory emphasizes translation effects on and so on, rather than the formal right, etc. This Business English Correspondence found a translation of the theoretical basis to achieve the elimination of cultural barriers to the successful use of correspondence for the purpose of communication. Keywords: Business English Correspondence cultural differences between dynamic equivalence