In order to identify the type and frequency of disagreement strategies made by Iranian EFL learners across two different proficiency levels, using taxonomy from Muntigl and Turnbull (1995), which recognizes five types of disagreement: irrelevancy claim (IC), challenge (CH), contradiction (CH), counterclaim (CC) and contradiction followed by counterclaim , the **data** were analyzed. In this taxonomy they rank the disagreement types from the most to the least face "aggravating". Irrelevancy claim (IC) is the most face-threatening disagreement in which a speaker questions the relevancy of previous claim to the discussion at hand. The second disagreement type in this taxonomy is challenge (CH) in which the speaker demands that addressee provide supporting evidence for his and her claim. Contradiction (C) is the next type of disagreement in which a speaker explicitly contradicts with the previous claim, but it is less face-threatening than IC and CH in that it does not decline the capability of other interlocutor. Another type of disagreement is counterclaim that is the least face-threatening act. In this case the speaker does not contradict directly. By bringing reason for disagreement and using positive markers, CC mitigates threat and damage to the others' positive face (Peter Muntigl 1995).