THE STUDY AIMED TO EXAMINE IRANIAN EFL LEARNERS’ AWARENESS OF REFUSALS. IN SO DOING, THE PURPOSES WERE: (1) CODIFYING NATIVES AND NON-NATIVES’ REFUSAL SUPPORTIVE MOVES BASED ON BEEBE, TAKAHASHI, AND ULISS-WELTZ’S (1990) RATIONALE, (2) IDENTIFYING ATTITUDINAL APPROPRIATENESS IN THE STRUCTURES PRODUCED BY THE NON-NATIVES, (3) DETERMINING THE LEARNERS’ (IM) POLITENESS MANNERISM IN EXPRESSING REFUSAL SEMANTIC FORMULAE. AS SUCH, 60 INTERMEDIATE IRANIAN EFL LEARNERS, WHO WERE SELECTED BASED ON THE RESULTS OBTAINED FROM OXFORD QUICK PLACEMENT TEST (OQPT), AND 15 AMERICAN NATIVE SPEAKERS WERE ASKED TO FILL OUT A MODIFIED VERSION OF DISCOURSE COMPLETION TEST (DCT) ADAPTED FROM BEEBE ET AL.’S (1990) RATIONALE. THE 12-ITEM DCT ENCOMPASSED TASKS ADDRESSING REFUSALS TO REQUEST, INVITATION, OFFER, AND SUGGESTION IN RESPONSE TO INTERLOCUTORS OF LOWER, EQUAL OR HIGHER SOCIAL STATUS. THE STUDY ALSO SPECIFICALLY INCLUDED ATTITUDINAL RATINGS OF APPROPRIATENESS AND RATING SCALE OF (IM) POLITE MANNERISM. THE RESULTS OF THE CODED DATA REVEALED THAT THE LEARNERS SHOWED DEFICIENCIES IN REFUSALS IN RESPONSE TO THE INTERLOCUTORS. WHILE THE LEARNERS WERE AWARE OF THE TYPES OF SPEECH PATTERNS, THERE WERE DIFFERENCES BETWEEN THE NATIVES AND NON-NATIVES’ RESPONSES IN TERMS OF FREQUENCY, CONTENT, AND SHIFT OF FORMULAE. DATA ALSO INDICATED THE LEARNERS’ LACK OF KNOWLEDGE IN RATING PERCENTAGES OF APPROPRIATENESS AND (IM) POLITENESS STRATEGIES. BESIDES, THERE WAS A POSITIVE CORRELATION BETWEEN THE PARTICIPANTS’ ATTITUDE OF APPROPRIATENESS AND MANNERISM OF (IM) POLITENESS. AN IMPLICATION OF THE STUDY IS THAT REFUSAL IS A COMPLEX SPEECH ACT FOR FOREIGN LANGUAGE LEARNERS SO THE PATTERNS SHOULD BE TAUGHT TO RESOLVE THE LEARNERS’ PROBLEM OF PRAGMATIC AWARENESS.