Abstract: That the essence of impoliteness eludes us has led to divisions and confusion in its studies. Impoliteness and politeness are the same in essence. Both of them areevaluations of utterances effects made by interpreters through cognitive processing. The utterer, addressee, and even the unpresent third party could be the interpreter.Subjectivity, relativity, variety and uncertainty are its characteristics. On the basis of communication etiquette and communicative context, status, setting, mental state andphysical world are factors mostly activated by interpreters cognition and influences on evaluation. Investigation on the essence of impoliteness not only clarifies itsresearch focus and broadens its study perspectives, but also would be of value for practitioners.