The objective of this research is to study the elements of the process of transmission of the Khmer language wisdom and culture of grandparents through lullaby. Culture shows beliefs, values, morals and social aspects, lifestyle, customs, language, daily living and activities of people in the community. The qualitative study was conducted with in-depth interviews of three Northern-Khmer elders and included the study the lullaby songs of the elderly in the community of Surin Province. The results of this study found that the elements of the process of cultural transfer of the elderly through lullabies include five aspects, namely 1) content 2) knowledge transfer 3) characteristics of the transmitters and receivers 4) methods and media and 5) evaluation. In addition, it was found that learning of young children from lullaby songs absorbed the love and the warmth that the elders gave them. When children developed into the age that can communicate by language, the lullaby song played a role in interpreting the teachings, conveying ideas, beliefs from adults to children. Therefore, we conclud that the transmission of the culture of the elderly through lullaby songs was to promote the development of self-understanding, language, and descent from recognition stage, comparison stage, evaluation stage, and the process of transferring knowledge to children.