A number of studies have been carried out on Spanish pragmatics and the speech act of refusals (Félix-Brasdefer 2006; García 1992). Many studies have also been conducted on the teaching of pragmatics and speech acts in the classroom (García 1996; Koike 1989). However, to date, not many studies have been conducted analyzing the acquisition of Spanish refusals in the classroom. To the author's knowledge, no study has investigated the acquisition of Spanish refusals at the various different levels in a university. Therefore, this study will analyze whether there is a significant effect of the level of Spanish instruction of intermediate and advanced university L2 learners on their ability to carry out appropriate refusals. Through discourse completion tests, data from students at the Spanish 202 and 314 levels will be analyzed to see how closely they compare to native Spanish speakers in their refusals. The results will be compared with previous studies on refusals in order to create a teaching plan for acquiring this speech act.