This study is aimed at describing the levels of code switching on EFL students' daily conversation. The topic is chosen due to the facts that code switching phenomenon are commonly found in daily speech of Indonesian community such as in teenager talks, television serial dialogues and mass media. Therefore, qualitative data were collected by using diary notes and semi structure interview techniques. As the results, there were 15 examples of the code switching collected from the students' daily conversations, and there were 4 reasons why the students tend to switch codes. In conclusion, by using the general linguistics form, the students produced three levels of linguistics structure in code switching namely word level, phrase level and sentence (clause) level.