The article discusses the historic cultural relations between Nepal and Bhutan. The author proposes that the relations between Nepal and Bhutan can be studied from three major perspectives: religious, cultural, and political. The relations between the two countries is discussed under the headings Gorkha and Bhutan, Malla Kings and Bhutan, and modern Nepal and Bhutan. The author argues the relationship between the two countries is an old relationship which has existed for more than 320 years. (Rajeev Ranjan Singh 2007-02-13)