The purpose of this study is to understand the cultural perceptions of students and teachers and to investigate the cultural contexts in secondary English textbooks based on the guideline of the revised Seventh National Curriculum. Fifteen English textbooks for middles school students are analyzed, and two types of questionnaires are used for teachers and students. The result shows that teachers and students do not value the culture as we expected and have difficulties in integrating culture into their English teaching and learning. Furthermore, the findings support that various cultural contexts should be extended in the English textbooks. the limited topics (e.g., school and family) are included in the textbook, but other contents such as laws and historical events are insufficient.