Burial and funeral customs are the methods and ceremonies used in the disposing of bodies of dead persons. The most common methods of disposing of bodies are; burial and burning, but nowadays funeral customs vary in different countries. The customs of Thai people and Tibetan Buddhism is different because Sky burial in Tibet - is simply the disposal of a corpse to be devoured by vultures. In this custom will have undertaker who dispose the bodies of dead persons, but in Tibet call “Dom-em”. He is an important role to slice the bodies of dead person into small pieces and bring it to vulture to eat. Tibetans believe that if the vultures come and eat parts of the body, it means that the dead has no sin and that his or her soul has gone peacefully to the paradise and worship the Buddha in Himalaya range. This is the last way to make merit and it is the most widespread way for commoners to deal with the dead in Tibet. For Thai people, we have cremation at temples. As we could see, cremation of Thailand and Tibet is different. In my opinion, I think there are many factors about different cultures such as the topography of Tibet is mountain range, bald mountains, solid ground and treeless area, so there is no wood for making firewood to burning and it’s very difficult to pit for burial. And Tibetan Buddhism value in hierarchy in Tibet society. Only monks, famous persons, powerful persons and rich persons can use cremation. Finally, we can see that, each country has a different culture, so we need to increase our curiosity about other cultures. It will increase our knowledge to open mind, understand and accept other cultures.