Abstract. Politeness was needed to be implemented since rudeness creates conflict between teacher and students. Politeness also used in order to teach students the way of being polite, and redress the conflict in conversation. This study aimed at analyzing the implication of using politeness strategies on teaching and learning process. The subjects of this study were the tenth grade teacher and students of SMK Nusa Dua Bali. The data were in the form of conversations among the subjects in their interactions during the teaching and learning process in the classroom. The data were collected through observations and interview. The result of this study showed that, there were some implications of the politeness strategy employed by the teacher and students at SMK Nusa Dua, such as politeness created efficient teaching and learning process, respected communications between teacher and students. Besides that cooperation interaction between teacher and students were found improving, and less imposition and indirectness in teaching and learning process. Those implications motivate students and develop a meaningful teaching and learning process.