The present study aims to investigate the most frequently-used thanking strategies by Kurdish EFL learners. This study attempted to examine the most frequently- used thanking strategies in Kurdish language. DCT represents various scenarios where the participants are asked to write down the terms they use to thank others. The participants involve people from different stages of language proficiency. The analysis of data based on Cheng's (2005) taxonomy of 8 strategies to express gratitude. The study involved fourteen Kurdish EFL learners of English language at Soran University. All of them were randomly selected with regard to their age and gender. The results showed that 'thanking, state of favor, appreciation' were the most common used strategies among males and females Kurdish EFL participants.