This research deals with presenting An Analytic Study of the Difficulties Faced by Iraqi EFL Learners in the Use of Disagreement at the pragmatic level. The study falls into five chapters. Chapter One introduces the problem and the significance of the study. Also, it presents the hypotheses on which the present thesis is put forward. Moreover, this chapter shows the aims of the study which the research attempts to achieve within the scope limits of the theories of 'speech act' and 'politeness'. Chapter Two tackles the speech act of disagreement from a pragmatic perspective. It begins with outlining the concept of pragmatics and its differences from the semantic point of view. Then, the discussion develops to present some definitions and types of disagreement. Although this thesis aims at analysing the act of disagreement at the pragmatic level, the chapter takes the advantage of analysing this act semantically and syntactically. Moreover, this chapter presents some pragmatic strategies for showing disagreement .Finally, Chapter Two ends up with illustrating the concept of context, its types, features, and its roles with reference to 'disagreement'.