The article is devoted to the comparative study of national and cultural specifics of Russian and English phraseological euphemisms (PE) from the point of view of their prototypes. The aim of the study is to determine the features of the construction of prototypes of Russian and English phraseological euphemisms as the basis of their national and cultural identity formation. The following research methods of the selection and analysis of linguistic material were used: the method of continuous sampling, the method of phraseological description developed by A.V. Kunin, the method of dictionary definition analysis and semantic analysis, and the comparative method. The result of the study has revealed that the figurative and motivational bases of phraseological euphemisms play a significant role in the formation of the national and cultural originality of phraseological units of both languages.