Drawing on research on the value drivers in mergers and acquisitions, as well as work on knowledge transfer in multinational corporations, we present an integrative model of the socio-cultural antecedents of strategic capability transfer in cross-border acquisitions. Its basic premise is that the impact of national cultural differences on the strategic capability transfer success in acquisitions is mediated by the degree of social integration, the ability of the acquired organization to absorb capabilities from the acquirer, and the existence of capability complementarities. Under this perspective, cultural differences can be viewed as enhancing the combination potential in acquisitions, as well as a source of social integration problems and difficulties in absorbing capabilities. Furthermore, the model proposes that the perceived attractiveness of the acquirer and the use of formal and informal integration mechanisms affect the capability transfer through their impact on the social integration of the combining organizations. It is argued that this model provides us with an overall framework through which one can better understand the linkages and causal relationships between national cultural differences and capability transfer. Future empirical work is encouraged to validate and/or refine the various testable propositions.