The study of politeness strategies has been common area of interest for many disciplines in recent years since it easily reveals the interdependence of culture and language . This paper tries to represent the effect of cultural differences between speakers of two culturally and linguistically different situations namely Iranian and Turkish participants. The theoretical framework proposed by Brown and Levinson has been adapted to show the differences between Iranian and Turkish male and female participants in their employing of politeness strategies when interacting with their same or different sex in different situations. The findings reveal significant differences between participants as a result of gender and cultural differences.