This study investigated similarities and differences in Egyptian Arabic and American English refusals, using a modified discourse completion test (DCT) consisting of three requests, three invitations, three offers, and three suggestions. Each situation included one refusal to a person of higher status, one to a person of equal status, and one to a person of lower status. Interactions were oral. Thirty United States interviews resulted in 358 refusals and 25 Egyptian interviews resulted in 300 refusals. The refusals were categorized by formula and analyzed for order, directness (a dimension of communication style), and frequency of semantic formulas. Results suggest that both groups use similar semantic formulas with similar frequency in making refusals and use a similar number of direct and indirect formulas, although Egyptians used more direct formulas in the equal-status situations. Both groups had similar reasons for refusing. In some situations, however, the order of semantic formulas varied and the U.S. respondents used more expressions of gratitude. (Contains 56 references.) (Author/MSE)