As a result of the analysis of lexico-grammatical and intonation means’ interaction, the author substantiates the specificity of English refusal utterances actualized implicitly by the speakers of different sociocultural levels. The study of language means of all levels made it possible to outline the features of implicit expression of refusal utterances as well as their correct coding and decoding in various communicative situations due to different reasons of their generation. The author also systematizes the tactics used by the speakers to actualize an implicit refusal.