The thesis entitled "American Cultural Values Underlying the IBM Company" discusses the subject matter relating to operationalization of selected American cultural values in the IBM corporate culture and its development to the success of the said company. The hypothesis of the said subject matter is : "The success of the large American enterprises is based on their cultural values rooted in selected American cultural values and operationalized in their business institutions consistently and accompanied by full commitment of the management of their companies and their employees". Supported by the approach to the theory of the American culture, and the theory of corporate culture, and by using qualitative research methodology, in particular verstehen and interpretive method, the writer tried to prove the truth of such hypothesis, and his inference had been proved. Thus it is very clear that the sacred cultural values made as a guidance for a nation having a profound influence on the nation concerned, so that whatever they do always reflects the values they believe in. In preserving such values, the community concerned selectively operationalizes them in various existing institutions pursuant to their need.