本研究旨在探討台灣以英文為外語的國中生在拒絕時所採取的策略。資料收集由每組40位的青少年，共三組所組成。分為：以中文為母語的受試者 (NC)，以英文為外語的學習者 (EFL)，和以英文為母語的受試者 (NA)。實驗經由設計好的8個不同情境 ( 2個請求，2個建議，2個邀請，2個提供 )，分別為4種不同的拒絕的「完成對話問卷」(DCT) 來達成。距離和性別是二個控制的變項。120 位受試者的回答根據直接拒絕、間接拒絕、不拒絕、沒有回應四種拒絕策略分類。卡方檢定用來分析三組間是否有統計上的顯著差異。 結論顯示，以中文為母語的，以英文為外語的，和以英文為母語的這三組在表達拒絕時，確實有顯著差異。以中文為母語的 (NC) 和以英文為外語的 (EFL) 二組比較喜愛使用間接拒絕策略；而以英文為母語的 (NA) 這一組傾向選擇直接拒絕策略。此外，以英文為外語的 (EFL) 這組的表現常出現遵循他們母語 (L1) 的模式，雖然他們有些行為表現顯示出受到外語文化 (L2) 的影響。此外，或許由於缺乏足夠的語言能力，以英文為外語 (EFL) 的一組，在拒絕時，傾向表達過多的道歉。因此本研究建議，教師在教學上應幫助學生學習多使用綜合的拒絕策略來取代過多或不必要的道歉。根據以上的發現，本研究也提出一些在英語教學上的啟示和應用，以及對未來研究的建議。 / The purpose of the study was to investigate what strategies were employed when EFL junior high school students in Taiwan performed a refusal. The data collected from three groups of forty teenagers in each group: native Chinese speakers (NC), EFL learners (EFL), and native American English speakers (NA). The experiment was carried out through the Discourse Completion Task (DCT), which was designed to eight situations: 2 requests, 2 suggestions, 2 invitations, and 2 offers to elicit four types of refusal. Two social variables, distance and gender, were controlled. Responses from 120 participants were categorized according to refusal strategies including direct refusal, indirect refusal, non-refusal, and no response. The chi-square was employed to test the presence of statistically significant difference existing across the three groups. Results revealed that the Chinese, the EFL, and the American groups were virtually different in expressing refusals. The Chinese and EFL groups preferred to employ indirect refusal strategies, while the American group tended to select direct ones. Moreover, the performance of the EFL group frequently followed their L1's norms, although some of their behaviors were influenced by the L2's culture. Besides, perhaps due to a lack of sufficient pragmatic knowledge and vocabulary, the EFL group tended to express more regret when performing a refusal. Therefore, the present study suggests that the instructors may help learners acquire the usage of combination strategies to decline rather than utilizing verbose or unnecessary regret. Based on the findings, the study also proposed some pedagogical implications and suggestions for future research.