Phraseology is one of the main branches of general linguistics which deals with lexical layer of the language with indirect meaning based on non-motivation mainly called as phraseological units, set expressions or simply idioms. The study of phraseological units in different languages, specifically in English has always been one of the most debatable issues of linguistic investigations. There are a number of sources caused for the formation of phraseological units in English based on extralinguistic factors such as history, customs, traditions, in general culture, and language devices like metaphor, metonymy, litotes, synecdoche, euphemisms and many others. Euphemism can be a good material for the formation of phraseological units in English, which will be discussed in this article.