Abstract. As a new form of intercultural communication between Chinese and western theatrical arts, the performance of translated musicals has been popular in China in recent years. In the production of the Chinese versions, acculturation of the exotic elements is often a remarkable phenomenon. For the purpose of understanding the phenomenon and guiding the translation practice, this paper investigates the determining factors, specific requirements and typical strategies of acculturation in musical theatre translation by proposing a three-dimensional framework. It arrives at three conclusions. First, acculturation is necessary and inevitable in the translation of musical theatre due to three factors, namely cultural differences, audience reception, and the audiovisual constraints of music and performance. Second, the target text of a musical should meet the requirements of comprehensibility, acceptability, and enjoyability (subdivided into singability and interactivity) for the target audience. Third, in order to satisfy these requirements, a translator has to acculturate the target text by adopting typical strategies such as adapting culture-loaded expressions, filtering information of cultural conflicts, following the target-culture genre conventions of song lyrics, and making recreationalized adjustments.