Intercultural competence is an essential, but understudied, aspect of communication for successful interactions between international teaching assistants (ITAs) and undergraduate students. This qualitative study employs transcendental phenomenology (Moustakas, 1994) to describe the essence of the development of intercultural competence from the lived experiences of Chinese ITAs studying at a mid-size university in the northeast. The result is a composite textural-structural description of intercultural competence.