Young-Bo, Shim. 2000. An Analysis of Contemporary Russian Lexical Words as Cultural Semantic Units. Studies in Modern Grammar 21, 115-147. The discordance of a word meaning in two languages usually occurs due to the difference in the nature and in the cultural characteristics of each people. Therefore, research in terms of non-conceptional semantic units is needed for scholastic reasons as well as for foreign language learning. In particular, an exact analysis and classification of the words with tendency to a tinge of culture which do not have perfect synonyms in translation may essentially be necessary for the proper translation of skillful and sophisticated Russian language, which has experienced a lot of changes in its language system during the complications of the collapse of socialism from seventies through nineties. The purpose of this study is to present the cultural analysis of non-translation words (non-equivalent words) found in modern Russian literature based on the theoretical approach of the Russian lexical words. The major three subjects of the research are established for achieving the purpose of this research: Characteristic analysis and theoretical approach of contemporary Russian lexical words as cultural semantic units; Classification and analysis of nonequivalent words presented in the work of Yuri Trifonof; The analysis of linguistic and local research value in nonequivalent words.