This paper has a purpose to analyze a collaborative work of Etsu Inagaki Sugimoto. Sugimoto wrote a book called A Daughter of the Samurai in English in 1925. The book received wide recognition both in America and Europe. Although A Daughter of the Samurai classified as an autobiography, we could clarify the book as a work of fiction. I would like to show a collaborator of this book, an American woman called Florence Mills Wilson. Sugimoto and Wilson were life long friends, worked together with their united hearts and minds. Their cross-cultural experiences led to a collaborative work of a life story of a daughter of the samurai, contained full of sympathy.