Mass media have outstanding roles In forming and processing of the social structure of reality. Although there are different concepts and methods used for making researches relevent to this issue, two main approaches are of the great importance that from the beginning have drawn the researcher's full attention to themselves. The first one, analyzes the aspects of the relations between culture and society and considers the issue from this angle. The second one, regards the formation and the process of the social structure of reality in a broad sense and from the eyes of mass media. The aim of this approach is to clarify the problem as much as possible. If we look very carefully and in a broad extend to these two approaches in west hemisphere, we will recognize two different class of thinking, European Class and American class in regards to recognition of Culture and Communication which both of them want to seek the complexity of human's mind in depth to face with the mentioned problems, and to suggest rational and reasonable break - through. In this respect, each of the said classes have made great efforts and considered the issues from different views. But my analysis (The writer) is that they failed to analyse and solve the problem through the guide - lines of a particular approach. This paper about social structure of reality, discusses the interrelated concepts, and intends to give a clear picture of such an important philosophical and social issue, and in a simple way, in the possible words explain them one by one.