The study of translation among Arabic Students is one of the arts that is almost lost under the shadow of academic arts in some Nigerian schools and colleges, which cause them to remain lenient and or make common mistakes culturally and linguistically during the translation process. Thus, as a result and in addition to some factors that contradict them or make them incompetent or unable to translate successfully. The main objective of this study is to explore the linguistic and cultural factors theoretically which produce the difficulties for Arabic Students during the conduct of translation from Arabic to English and vice versa. Therefore, this qualitative study which relies on observation to the conduct of some Arabic Students in North-Western Nigerian States, focuses on mentioning some of the important factors theoretically related to the linguistic and cultural aspects of translation. The Article includes the introduction, the concept of translation difficulties, the concept of language, linguistic difficulties, factors that cause linguistic difficulties in translation, what must be taken into account in the grammatical aspect of translation, the concept of culture, cultural difficulties, factors that cause cultural difficulties in translation, important cultural elements in translation, then conclusion and references.