The Affect Theory of Social Exchange (ATSE) research program has produced cumulative insights on how instrumental exchanges lead to the development of affectual attachments. With its focus on task responsibilities, ATSE leaves space to interrogate how factors not related to task execution are at play in the production of interpersonal bonds. In this paper, we integrate insights from social psychology, cultural sociology and organizational research to develop a theoretical framework suggesting (a) why and how cultural tastes contribute to social cohesion and (b) the conditions under which cultural tastes remain a source of strategic advantage or, worse, symbolic exclusion. Our theory rests on the basic proposition that shared cultural tastes increase the likelihood of experiencing positive emotions, which in turn are key in the development and maintenance of affectual attachments. Variations to this proposition are subsequently introduced, considering culture in declarative and nondeclarative forms.