This study investigated cultural differences in attitudes toward the speech act of giving thanks, particularly between native speakers and non-native speakers with extensive exposure to the second language culture. Subjects were 199 advanced speakers of English as a Second Language, enrolled at the college level in the United States. Their native languages included Chinese, Indonesian, Korean, Japanese, Spanish, and Arabic. The subjects participated in a role-playing exercise in which they were asked to respond to a specific interaction with an appropriate statement, using one of several choices provided. The 24 situations in the exercise were everyday events in which thanks might be appropriate. Results indicate differences between native language groups and native speakers of English in perception of the appropriateness of certain expressions of thanks. While there was concurrence within language groups, there was little between language groups. It is suggested that aspects of pragmatics, such as this one, are not always learned in natural interactive situations, but may need to be taught. A 30-item bibliography is included and the text of the role-playing exercise is appended. (MSE)