摘要：AbstractThe study investigated the strategies Iranian EFL learners employed for expressing thanking strategies in one specially designed situation. The participants included 15 Iranian EFL learners studying at a private English language Institute in Sari, Iran. These learners were chosen from different proficiency levels including elementary, intermediate and advanced levels. They were asked to complete a dialogue as a Discourse Completion Task in English. The participants were supposed to imagine themselves in this particular situation and respond accordingly based on their immediate reaction. The analysis of data based on Cheng's (2005) taxonomy of 8 strategies for expressing gratitude revealed that Iranian EFL learners used thanking strategies specially, “simple thanking” and “thanking mentioning the favour.” Therefore, it revealed that there was some degree of relationship between participants’ proficiency levels and their choices of thanking strategies.
