The present qualitative research, for the first time, aimed at comparing and contrasting the extent cultural components and subcomponents are represented in the elementary levels of A Course in General Persianand Top Notch Seriesas foreign language teaching textbooks. The adapted checklist of Lee's Big ‘C' and little ‘c' cultural components (2009) was used for the current study. After content analysis, Big ‘C' cultural components with the highest, lowest, and no frequency in each textbook were identified, and the possible reasons behind the occurrence of each one were addressed. Based on the findings, it was revealed that although the two textbooks enjoyed approximately similar functions concerning non-/presenting Big ‘C' cultural components, the Persian textbook was richer in introducing cultural capsules. And while the cultural capsules in the Persian textbook were associated more with people's common life styles and their daily interactions, those in the English textbook were concerned more with entertaining life style. Concerning little ‘c,' no cultural component was observed in the two textbooks. It is implied that the embedded cultural components and subcomponents in FL/SL textbooks should be the ones which a) are in harmony with learners' language proficiency levels and b) are used (most) frequently in the daily lives of their native speakers.
