China and the western countries have lots of difference in the custom of entertaining guest at a banquet due to the different Chinese and western culture. Many problems in the cross-cultural communication, such as misunderstanding, displeasure, and stained relationship, root from little understanding of each other＇s culture. In order to perform well in the cross-cultural communication, it is necessary to learn about the difference between Chinese and western custom of entertaining guest, analyze the cause of the difference of Chinese and western food culture and explore the difference of Chinese and western way of thinking. We can understand different culture better and clear the obstacles in the cross-cultural communication.