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This article focuses on the rhetorical structure of introductory sections in Brazilian and German MA dissertations from the field of linguistics. The analysis is based on the CARS ("Create a Research Space") model proposed by Swales (1990) for examining introductions in English research papers. We also resort to Hutz (1997), who applies Swales' CARS model and compares English and German research papers from the discipline of psychology, and compare Brazilian with German text production (case study). The aim of this paper is to investigate whether Brazilian and German MA dissertations follow the same schematic patterns. Do the differences hold across the two cultures and different disciplines? To what extend can we talk about a 'universal academic discourse', as Widdowson (1979) claims?