Abstract – Companies today are engaging in an increasing number of international negotiations involving parties from different nations and cultures using English as a Lingua Franca (ELF). ELF participants often have “heterogenous cultural backgrounds and diverse social and linguistic expectations” (House, 2003: 573) which can influence the communication process and the negotiating style. Even when participants possess a native-like competence in the language of the negotiation, they often encounter difficulties overcoming cultural barriers. The present paper focuses on the analysis of the transcript of a face-to-face negotiation simulation in English with three post-graduate students, from Germany, Greece and the United Arab Emirates. It is part of a wider research project which examines role plays and simulations enacted in business negotiation courses held in either English or Italian, with students, managers and employees from different companies and lingua-cultural backgrounds. The purpose is to explore the influence of cultural elements in the negotiation process with a view to designing training materials and raising awareness on intercultural communication.