摘要:This study aims at investigating the linguistic markers which are common in mitigating the speech act of disagreement in the context of academic discourse. Taking speech act perspective and drawing upon the taxonomy of mitigating strategies by Rees-Miller (2000), the study described and exemplified the most frequent strategies highly-proficient Iranian English users employ to mitigate their disagreements. The results showed that ‘partial agreement’ and ‘positive comments’ were the two most frequent strategies.