Refusal is a kind of speech act that is frequently found in daily life communication among societies. Each language has its own way of refusal in communication. Those who learn and use English to communicate should know how to refuse one’s offering in order to avoid offending his/her interlocutor. The aim of this research is to investigate the refusal strategy used by Acehnese EFL university students and how the interlocutor’s power status affects on it. The sample of this study were 25 students at fifth-semester of English language department of Syiah Kuala University. In collecting the data, this study used a Discourse Completion Test consisting of 10 situations, semantic formula were analyzed and categorized according to Beebe et al. (1990). The results show that the students used different manners in presenting the refusal strategies. In refusing the intelocutors they tended to choose indirect strategy by stating regret or say 'sorry’, and excuses or explanations, while the direct and adjunct strategies were the least to be used. Moreover, this study has also been shown that the interlocutor's status became a significant role in the number of strategies used for refusing. The higher the status of our interlocutor, the more polite the use of refusal strategies the participants employ. Additional analysis revealed that the students’ culture greatly influences the presenting of their strategy in refusing. The study's results are expected to pave future research concerning English Foreign Language learners' refusal strategies.