Cultural issue has become potentially very important for the design and development of learning objects as in a context of more widespread and ‘globalised'' online learning and training, but cultural factors are often overlooked or not considered as fully as they should be. Cultural sensitivity is an important aspect in terms of improving reusability and adaptability of learning objects in order to provide equivalent rich pedagogy to learners in culturally different learning contexts. Designing learning objects that are culturally sound for the cross- cultural situation is a big challenge. This study developed a cultural reference model that provides designers with cross-cultural insight and perspective about influences of cultural diversity on the design of learning objects so that appropriate improvements can be achieved prior to the design completion. The cultural reference model provides explicit guidelines and a consistent approach that allow designers to consciously address the culturally sensitive factors during the process of the design and development of learning objects to ensure the reusability and adaptability in different cultural context.