Maugham’s “The Luncheon” is composed in the first-person narrative where we get to peep inside the narrator’s mind and his evident apprehension, anticipation, embarrassment of visiting Foyot under the supposed flattery meted out to him by one of his lady friends. The first-person narrative allows us to delve into the confusion and apprehended fear that the narrator develops within himself. The apparent soft, polite gesture that we find him exhibiting before his lady friend, conceals within him the monetary dilemma and the sheer embarrassment that he might be exposed to. The first-person narration allows us to see through his mind that fosters sarcasm and anger against the lady friend. The difference between his inner mental trauma and the external rib of gentility helps us understand his plight and gives rise to irony.