At present,there are different opinions on the definition of cultural in both theory and practice.A reasonable definition of cultural is of positive significance to the enactment of relevant legislation in the future in China.Based upon the comparative analysis of relevant provisions of international conventions,national and local regulations,this paper defines the intangible cultural heritage as the living cultural of various traditional forms of cultural expression and cultural space which are conducive to the social progress and closely related to the life of people of all ethnic groups and have been handed down from generation to generation.Its scope includes: 1) folklore,2) civil traditional knowledge and practice,3) cultural space and 4) other forms of cultural which need to be protected.Meanwhile,an analysis of the cultural and other related concepts has been made so as to further define the contents of cultural heritage.