Theoretical investigation program of intercultural communication keeps rising polemics on concept of culture interpreted as the system of norms and values and based on appropriate philosophical reasons. In the research approach sustained by intercultural communication's founders, accent is made on generalization of empirical observation on cultures, and not on the deduction of cultural categories from philosophical basis. The article tries to apply the same polemical way to this theoretical approach by representing arguments developed during modern discussions about intercultural communication. The emphasis is focused on polemics around singularity and plurality of cultural “languages” as well as on borders of suggested cultural differences.