Student experiences in an exchange program linking the University of Hawaii and the Graduate School of Business in Lyon, France illustrate the positive impact of foreign internships. The students were enrolled in internship programs in travel industry management. The reports written by the students reveal that the experiences have affected the students' motivation to expand and perfect their skills in the foreign language, their understanding of the relationship between language and culture, and their view of comparative business practices. All participants appeared to be better able to adopt a case study approach and participant-observer perspective than their counterparts who did not have a foreign internship, and they seemed to develop a sense that the whole language/culture complex assigns values on the basis of internal rather than external relationships, making them more sensitive employees in the future. (MSE)