In recent years, there is an enormous improvement in the empirical studies particularly on second language acquisition and the main concentration is on the transfer of first language in learning the second one because the people with different languages and different pragmatic competences may misunderstand each other due to the fact that the same speech act may be realized differently cross cultures and languages.Therefore the study investigated a contrastive analysis of English Request and Refusal speech acts between Persian and Azerbaijani speakers of Iranian upper intermediate EFL...