This research studies the frequently used strategies by Kurdish students when they express their apology in their mother tongue. The present study tries to address two questions related as to whether the participants in questions follow the same strategies classified by Sugimotos (1997) or not, as well as the impact of gender factor on these strategies. The corpus consists of responses to Discourse Completion Test (DCT), which includes five different situations. The informants have been 30 subjects: 15 male students and 15 female students. The informants were students at college of basic education, English department, 4th stage. The DCT is written in English and informants were asked to write their responses in Kurdish. The data collected have been descriptively analyzed according to the content, frequency, and order of semantic formulas used by Sugimotos (1997). Finally, the most used strategies are translated into English also the Kurdish responses were written in English letters. In order to arrive at statistical results, the percentage of the most frequently used strategy was counted.