The purpose of this study is to observe the refusal behaviors and differences between the male and female from a great distance. The researcher collected refusals of residents in Tainan using a telephone survey. It was found that the differences of refusals between the two groups were strategies, turn-construction transition, and methods. When a stranger telephoned, male and female refusal was usually an interruption. When strategies and methods were considered, females were usually more polite than males. Females relaxed the speaking circumstance with specific reasons, apologies, and a repeated-indirect method. Many males were also polite, but their strategy was a general reason. Over 25 percent of the males defended the right to speaking with the single-indirect method.