The Holy See, by nature, is enirely different from other countries of the world. The Holy See seeks no political, military, economic, nor trade interests. Her major concerns consist of seeing that the doctrine of ”Deus Caritas Est” be evangelizedand practiced in everyone's life worldwideand that the fundamental human rightsof the people, religious freedom in particular, be respected in every country.In this sense, the structure of the ”Roman Curia” is quite different from the governmental structure of countries in general. Moreover, the Holy See regards highly the importance of culture and has created the ”Pontifical Council for Culture” to deal with cultural affairs.To better understand the importance of culture to the Holy See, the perspective of culture in the eyes of the Holy See, the main functions of the Pontifical Council for Culture and the implementation of cultural exchange between the Holy See and the Republic of China on Taiwan, has motivated the author to present this short paper.The author served as the Ambassador of the Republic of China to the Holy See from January 2004 to September 2008, during which time the author actively participated in the culture exchange between the two countries, so happily he was able to witness so many important cultural events related to the two countries.