This study is a comparative study of apology speech acts in both Eastern Javanese EFL learners and Middle Javanese EFL learners. It was aimed at analyzing the formula used by Eastern Javanese EFL and Middle Javanese EFL. Besides, it was aimed at finding out the similarities and differences in the strategies used to apologize in both cultures. This study was designed a comparative study through qualitative approach. For this purpose, Discourse Completion Task (DCT) questionnaire as the primary instrument was used to collect the data which comprised of eight different apology situations from 20 Eastern Javanese EFL and 20 Middle Javanese EFL. In analyzing the data, all responses were classified according to Cohen and Olshtain’s (1981). The findings revealed that both Eastern Javanese EFL and Middle Javanese EFL have had similar tendencies in using formula of apology strategies that is IFID, IFID+RESP, IFID+REPR. Besides, the result showed that in both groups have similarities in translating from their native language to target language in performing apology speech act. Then, both of the groups used variation of apology strategies depend on situations, and students’ opinion related to cultural background have an influence toward students’ performance in apology speech act. On the other hand, Eastern and Middle Javanese EFL have differences in using variation of apology strategies to the interlocutors according to the social status and social distance also Eastern Javanese EFL made apology speech act briefly compared to Middle Javanese EFL. Hopefully, the findings were used to improve communicative language teaching as well as to encourage the teaching of speech acts also to improve teaching methods and techniques