Translation has become an utmost necessity or the educational, scientific, technological, social economic and political developments at the global level for maintaining international and mutual cordiality. Translation plays a crucial role in initiating and promoting cross-cultural communication and brining closer divergent socio-cultural groups by enabling mutual appreciation of their cultures. However, the development of theories on the nature of language and communication provided a growing medium for the analysis of the possibility or impossibility of elaborating concepts in a language different from that in which they were conceived. Some theorists accepted the existence of incompatibilities between languages but did not deny the concept; alternative forms of translation to a literal decoding-recoding process were called for. While some scholars, however do not adhere to the theory of universal translatability. Thus, this paper examines the notion of untranslatability with special reference to equivalence and cultural perspectives. This paper utilizes the method of qualitative analysis. That is, data for the study were sourced from secondary sources and collected from documentations through published and unpublished books, journal articles among others, and were content analyzed in relation to the scope of the paper.