This book talks about polite negation responses in Enrekang culture. The researchers compared the polite negation responses in Enrekang culture to European and American culture. The research reveals that Enrekang polite negation is different from European and American polite negation. Enrekang negation uses direct negation to show more polite behaviour while European and American polite negation uses indirect negation to show more polite responses. This phenomenon is contradicted. The universality of Brown & Levinson's theories (1978, 87) can not cover enough to the Enrekang culture.