This paper aims to examine how 42 Korean English learners and 42 Filipinos use eight apology strategies. Data were collected by means of discourse completion tests(DCT) that consisted of ten different situations requiring apologies including factors such as variables of social status, social distance and severe of offense. The results showed that there are some similarities and differences between two groups in their realization of apologies. Korean and Filipino university students primarily used an illocutionary force indicating device(IFID) at high frequency. Korean students preferred not to acknowledge responsibility. Instead they tended to use explanation of the situation more than their Filipino counterparts. Filipino students frequently used the strategy of acknowledgement of responsibility as opposed to Korean students. Moreover, the performance of apologies by two groups was greatly influenced by a variety of contextual factors (i.e., social distance,, social status, and severity of offence) embedded into situations of DCT.