Due to knowledge economy, expanding international perspective and intercultural communication competence of students have become a serious goal of national education for every country. Foreign/second foreign language skill development is also one of the main education targets in Taiwan. In view of this, in today's globalized world, foreign language teaching plays an extremely important role to cultivate learners with international perspective and to improve the international competitiveness which are now considered to be the major goal of foreign language learning. Between language and culture, there exists a relationship as close as flesh and blood. Language is the carrier of culture; culture is infiltrated into the language. Therefore, cultural awareness training has become an issue of concern in today's foreign language teaching profession. This paper aims to explore the strategies for developing cultural competence and the teaching material reflected on the concepts and strategy guidelines for cultural training in foreign language teaching, in addition, through the "List of cultural materials categories" to measure the Spanish culture teaching materials, finally, make a conclusion. Based on this research, learners, relevant academic institutions and publishers can clarify the combination of theory and practice. In order to facilitate the implementation of the target culture teaching toward fostering learner’s intercultural communication competence and international perspective, the related authorities, publishers and universities should effectively provide more culture teaching materials to enrich teaching and learning.