The material mainly analyzes the evolution of culture within the framework of uni-lineal anthropological theory. It focuses on the earlier approach and works of Burnet Edward Tylor in comparing with the views of Grand social Anthropologists and Sociologists of the time. The material also critically analyzed research methods, sources of evidences and its types; and strength and weakness of the theory and contribution by the proponents in the study of culture and society. It also provides the clear picture of what culture is about and set against cultural bias and ethnocentrism. More over it enables the reader to develop the skill of cultural relativism, the principle in which every culture is defined and interpreted from emic points of view. Therefore the author is sure enough about the significance academic and non- academic spheres.