This article provides the study of compliment responses of the Korean University Students. A compliment responses collected via a discourse completion task(DCT). The DCT was designed six situations in the data, as well as a prompt for a written responses to the compliments. In this article we have three main concerns. The first is to examine how matters of compliments subject are related to responses. Second, examining the participants’ relationships are reflected in speech. Third, examining gender is an important variable of compliment speech. The findings show that, First, there is a difference depending on the subject of compliment. Second, depending on the distance between people are related to responses. The third finding is that addressee’s gender is variables of the compliment responses.