1. I wish I would, but David is coming this evening.

　　2. I’d like to but my husband wouldn’t like it.

　　3. I’d rather not.

　　4. I’m terribly sorry, I don’t think I can.

　　5. Thank you very much for asking me but I feel rather tired.

　　6. That’s really not necessary.

　　7. That’s very kind of you but I have an appointment Friday evening.

　　8. Sorry I can’t, but thanks anyway.

　　9. Thank you but I won’t be able to come to meet your friend.

　　10. Unfortunately I have to attend a conference that day.

　　Dialogue 1

　　M: We’re going to the movies. Will you join us?

　　W: I’m very sorry I can’t.

　　M: Why not?

　　W: I’m afraid I have some business to attend to.

　　M: Then would you like to have lunch with us?

　　W: I’d love to but I have to help John with his math problems right now.

　　M: Would you like me to give you a lift?

　　W: No, thanks. His home is not far and I can walk there.

　　M: Come on. It’s no trouble at all.

　　W: Ok, thank you.

　　Dialogue 2

　　W: How have you been?

　　M: Fine, thank you.

　　W: And how’s everyone in your family?

　　M: Very well, thank you. I’m meeting my wife and daughter for lunch at 12:00, would you care to join us?

　　W: I’d love to but I’m afraid I can’t. I’ve already got a lunch engagement.

　　Dialogue 3

　　M: Why don’t you sit down and relax, darling?

　　W: I don’t want to.

　　M: Well, come and talk to me then.

　　W: Certainly not.

　　M: May I turn on the radio then?

　　W: Turn on the radio? What for?

　　M: So that we can sit down together and listen to some music.

　　W: Listen to some music? And who’ll cook dinner? Will you?

　　M: Ok, I will. But let’s go to a disco after dinner.

　　W: To a disco? Oh, no. You know I hate pop.

　　Dialogue 4

　　W: Write down your name here in ink.

　　M: But I don’t have a pen with me. May I use a pencil?

　　W: I’m afraid a pencil won’t do. Wait a moment, I’ll find you one.

　　Dialogue 5

　　M: I must be going now.

　　W: Really? Can’t you stay a little longer?

　　M: No, I really must go now. My family are expecting me home soon.

　　W: Be seeing you then.

　　M: See you.

　　Sometimes it’s hard for us to make a refusal. Shall we tell the truth frankly or express our refusal in a round about way. For example, suppose a friend wants to borrow some money from you, and you say, ‘I could help you but I’m short of cash right now.’ In fact, you’re not short of cash, but your friend is in the habit of forgetting to pay his debts and you don’t want to hurt his feelings by reminding him of this. Another example, your friend invites you to see a movie that doesn’t interest you, would you tell him, ‘I don’t like it,’ or just say, ‘I’d like to go but I have an important appointment tonight?’