This paper examines the relationship between legal transplant and legal translation and their roles in cultural transfer. It classifies legal transplants into two kinds: legal imposition at the socio-political level and legal translation at the socio-linguistic level. Legal translation is usually the major conduit of legal transplant in the case of legal reform in the receiving country. Since transplantation involves the transfer of the conceptual thinking of the imported law, legal transplant often brings about a transfer of legal culture. Legal translation as a form of legal transplant always involves the transfer of the legal culture of the translated law at the socio-linguistic level. Legal translation in the context of Hong Kong serves as a case of foreignization, requiring both linguistic and conceptual adjustment of the translating language to accommodate the imported culture.