Taking undergraduates as their subjects, scholars mainly focus on how to teach Film and TV Appreciation, how to improve its teaching quality, and its role in English teaching while this study concentrates on what to teach by analyzing MBA Candidates’needs of it. Results show that more than 70% subjects ardently expect the chance to watch an American comedy with both Chinese and English scripts, which is famous for its story, in the cinema so as to better their understanding of American culture. In addition, the results also reveal that there are some differences between or among subjects of different classes, age groups, sexes, educational backgrounds, and English levels, which explains the necessity of conducting needs analysis before each course.