This study introduced the linguistic taboo and its variants and also examines the Persian colloquial taboo words among men and women living in Tehran and the differences in how they use taboo words. The main objective of this study is to classify the taboo words in terms of lexical fields and the differences between the way women and men use these taboo words. In addition to the factors of sex, other social factors, such as functional context, have been studied in relation to the use of linguistic variables (taboo words). The statistical sampling of this study is taken from of 500 men and women living in Tehran. The study proved that men tend to use more taboo words in their colloquial conversations. It is also found that the use of taboo words is different between men and women in terms of lexical fields, but it does not have a significant difference in terms of functional context.
