This paper addresses cultural issues in occupational therapy practice through a review of the occupational therapy and culture literature and a brief exploration of key issues highlighted in analyses of discussions and critical incidents in transcripts of interviews with 86 occupational therapists. The data, collected in conjunction with the Intercultural Interaction Project, highlights seven important categories of issues from the perspective of therapists: (i) professional values; (ii) family roles and responsibilities; (iii) communication; (iv) social behaviours; (v) gender; (vi) 'sick' role; and (vii) explanatory models. The importance of the therapist's personal and professional values stands out even more strongly in our data than in the occupational therapy literature. This suggests that increased awareness of personal and professional values is one of the most critical issues for the development of culturally competent practitioners and satisfying, successful intercultural interactions. Our work suggests that the development of cultural competency based on issues associated with actual events is 'best practice' for addressing the needs of all clients and practitioners.K E Y W 0 R D S cultural competency, culture, culture education, ethnicity, intercultural interactions, occupational therapy practice.