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ABSTRACT
This study adopts a descriptive approach in analyzing the counting system of Ísòko language. This study relies on the following sources in gathering data for the descriptive analysis, namely compilation of Ísòko numeral 1 to 1000, the researcher’s intuitive knowledge of the language. This study goes much further to examine the morphological structure (peculiarities) of numerals in a bid to bring to light some salient morphological features that are of significant interest to the teaching of the grammar of the language. Here we discover that Ísòko Numeral derive its formation from the process of affixation and compounding. It was also discovered that Ísòko adopts decimal (base ten) and vigesimal (base twenty) system of numbering. This is because the language employs a numeral structure where counting is done mostly in multiples of Íkpè (ten) and ùdè (twenty).