In this study, a stylistic analysis is conducted to ‘Two Friends’ short story by Guy de Maupassant in terms of M. A. K. Halliday’s systemic functional grammar theory. Halliday believes that grammar is functional because it is designed to account for how the language is used. He assumed that there are two very general purposes underlying all uses of language; to understand the environment (ideational) and to act on the others in it (interpersonal).  Combined with these purposes, Halliday added a third component (textual), which is relevant to the other two.   This stylistic analysis is conducted on three main levels; grammatical, phonological and lexical. At the end, one may have a clear picture of the literary work and it would be an objective way through which we can have a new interpretation of the short story. Key words: Stylistics, Systemic Functional Grammar, Guy de Maupassant,   Two Friends.