The clash of cultures is probably the most important theme in ‘‘A Horse and Two Goats’’. However Narayan uses humour instead of anger, to demonstrate how far apart the worlds represented by the two cultures are. Muni and the American - the two main characters in this story couldn’t be more different: Muni is poor, comes from a rural background, having not received any education. The American, on the contrary, is wealthy, lives in New York, is educated and white. Muni's cultural background has led him to calmly accept his fate. However the American believes in taking action to change his life. He flies to India due toa certain experience. Not only that, he is fine with throwing away his return plane ticket to transport the statue of the horse home on a ship. Each man has no clue about the other’s way of life.
The key thing about this story is that, unlike other stories about culture clash, the inability to communicate in this story leads only to confusion, not to any real harm. Though either of the two men is not really satisfied with the conversation, they do not realize that there is actually no communication happening between them. Both of them speak in turns about his own life happenings without being really aware that the other understands nothing. Miraculously, at the end not only does each man get what he wants but also neither has lost anything of value. This makes this conflict, triggered by the clash of culture to be rather amusing.