This document discusses how refusals are performed indirectly through conversation analysis research. Refusals contradict a listener's expectations, so speakers often use indirect strategies like saying "I wish I could make it" rather than a direct "no." Examples show refusals requiring more conversational work, using prefaces, hedges, delays and stated reasons to soften the refusal in a polite way. Indirect refusals allow speakers to perform the refusal action without directly saying it.