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The following article gives an analysis of the speech act of SAYING THANK in Russian and German from three different angles: Firstly, from a socio-cultural perspective which concerns the culture of SAYING THANK existing in both language communities. Secondly, from a pragmatic perspective which considers whether and how the situations in which Germans and Russians express SAYING THANK are different. And thirdly, from the linguistic-structural viewpoint which concerns the structure and function of the SAYING THANK expression in both languages; the Russian forms that realize this particular speech act are compared with the German ones.