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The present study was carried out to scrutinize the possibility and extent of transfer at the level of concepts in parity and internal content based on Jarvis’ (2007) framework among Iranian EFL learners having the following in focus:  concepts in Persian that do not have counterparts in English, concepts that are broader than a corresponding concept in English or vice versa, and concepts in Persian and English that seem to be broadly equivalent but are still different. Also, it investigated to examine the role of the two learner-based variables of language proficiency and age in Iranian EFL learners’ possible conceptual transfer. To serve the purpose, the data were collected from 100 Iranian learners (70 females, 30 males) studying English as a foreign language in an English Language School in Mobarakeh, Isfahan. With the data being submitted to statistical analyses, the findings revealed significant cases of conceptual transfer from Persian to English. It was also noticed that the participants’ level of English proficiency played a significant role in their transfer of concepts but their age did not

EFL Learners’ L1 Conceptual Transfer and Its Relation to Their Language Proficiency and Age