Abstract. We investigated relationship between economy and culture in this research. Due to culture is one of fundamental and important components of developing each country. It is necessary, a few decades ago, most experts believe that the concept of economic development. In other word, development has only economical aspect and countries in order to develop must their strengthen economy. However, this condition has changed with failure of countries just economical criteria achievement of sustainable development were included in the planning and it leads loss of concept of one dimension. Now, it is obvious that base of each development is cultural development and role of culture is very important on economical development and reciprocity economy of Islamic Revolution in strengthen of culture is essential. Therefore, governments must be to achieve the comprehensive development, trying to change his attitude, as one of cultural existence. As the basis for sustainable development of natural and cultural development and it is look like roots which feed a tree and other dimension of (political, economical and social development) also feed by this dimension. Thus, it is necessary to try in order to improve cultural level of a society. Method of this research is descriptive and analytical and we used library and document in order to collect data.