此語用學個案研究之目的旨在瞭解台灣英語學習者，針對言說行為中之請求及提供所採用的英語拒絕技巧。本研究亦欲瞭解學習者對不同位階之對話者所使用的英語拒絕方式是否有所不同。此研究參與者為20位來自北台灣技術學院應用外語系之高年級學生。而背景問卷及DCT為此研究之資料收集方法。參與者所填寫之DCT拒絕內容，進而由Beebe et al. (1990) 所設計的語意公式來分析。研究結果顯示，本個案研究之參與者傾向於使用間接拒絕之技巧。而對於不同位階的對話者所提出的請求和提供，傾向一併於拒絕時提出清楚的解釋。參與者指出，清楚地解釋拒絕的原因，有助於緩解因拒絕而產生之緊張氛圍，並使得請求者與提供者得以瞭解與原諒。其他拒絕語意公式之特徵，及此個案研究在英語教學上的應用，本文亦有探討。

This pragmatic study aims to find out the English refusal strategies most commonly used to respond to requests and offers by a group of Taiwanese EFL learners. It also investigates how these learners adopt different strategies in response to power variations. Twenty Taiwanese EFL students, from an Institute of Technology in Northern Taiwan participated in this case study. A background questionnaire and a discourse completion test (DCT) were used for the collection of the refusal data. The refusal responses were analyzed by semantic formulas developed by Beebe et al. (1990). The results show that participants in this study tend to employ indirect refusal strategies, with specific explanations for different eliciting speech acts of requests and offers and to interlocutors of different status. They believe the more specific justifications are offered, the more likely they can be excused and the tension can thus be lessened for this face-threatening act of refusal. Subjects also demonstrate their capability in using adjuncts (e.g., "Thanks;" "I really appreciate your invitation….") as refusal strategies, particularly in response to the eliciting act of offers. Findings regarding other features of their preferred semantic formulas in refusals and the pedagogical implication of the current study will also be discussed.