This qualitative study examines 21 Japanese and Mandarin dream narratives of male and female speakers in relation to structural and functional differences. The findings demonstrated that, independent from cultural and linguistic context, dream narratives follow a similar structural format as that proposed by Cariola (2008), i.e., 1) Topic introduction, 2) Orientation, 3) Complication, 4) Evaluation, and 5) Coda. However, significant culturally-dependent discursive functional and linguistic differences were established. Japanese dream recall primarily focuses on an objective theme-oriented perspective that emphasizes an external locus, such as social involvement. In contrast, Mandarin dream narratives reflect an internal locus, accentuating an emotion-driven recall and the tendency to describe objects in terms of what they are not rather than what they are, referred to as an indirect strategy (Kaplan, 1966).