The structure of my thesis is as follows. After the Introduction, in Chapter Two, I will present some theories, such as Speech Act Theory in Chapter 1.1 and some politeness theories in Chapter 1.3 that will give background information for further discussion. Also, in the Literature Review part of my thesis, I will provide definitions (Chapter 2.1) and functions (Chapter 2.2) of compliments and I will also cover some previous research, dealing with gender differences in complimenting behaviour. After that, I will turn to compliment responses, which are the main focus area of my thesis. I will present some definitions, characteristics and categories of these speech acts. In Chapter 3.3, I will present four taxonomies provided for compliment responses. In Chapter 3.4, I will also give an overview of some previous studies, dealing with gender-based differences in compliment responses. In the second part of my thesis, I will attempt to add empirical evidence to what I have found in the literature review. First, I will present the data as well as the methodology I applied in my research. I will also demonstrate my research findings, comparing and contrasting them with those of previous studies, and I will try to answer my research questions listed above. Finally, I will make a conclusion as well as will give some suggestions for further research.