An item lacking in refosal studies has been a comparison between how male and female non-native English speakers make refusals in English. The aim of tiiis research was to deal with this issue by comparing the English refusals of Taiwanese male and female university students. Around 50 first-year students at a national university in central Taiwan filled out a paper and an online discourse completion task (DCT). From these participants 33 (12 males and 21 females) had their DCTs further analyzed. The data were analyzed by counting the number of words used, along with the specific refusal strategies utilized. The results showed that regret and excuse were the most used strategies when making a refusal, which confirmed past studies. In addition, there were no significant differences between males and females. This suggests that culture, more than gender, has an effect on the use of English refusal strategies.