Genre analysis dealing with the study of situated language in a particular context is regarded as a crucial component in every communication in general and academic writing texts in particular. Furthermore, recently it has been set as a requirement for the graduated students to pursue a shared rhetorical pattern for generating an academic text. Several researchers have recommended detailed explanations for rhetorical structures of various parts of academic texts, and an extensive literature is dedicated to investigate different academic genres such as research articles, theses, and dissertations in English. But, there are not enough studies that work on the thesis as a whole product and analyze all sections together and not separately. Therefore, 40 M.A. theses produced by Iranian TEFL students at Islamic Azad University (IAU), Isfahan (Khorasgan) Branch were collected and analyzed for the rhetorical structures of the Introduction, Method, Results, and Discussion (IMRD) sections in order to accomplish the objectives of the study. Through calculating the frequencies and percentages of data, it was revealed that a number of moves in different sections was absent in the theses.