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ABSTRACT
This research focuses on the phonemic system of Ilesha dialect of Yoruba language which deals with bringing out the phonemes in the dialect. The research is done using Ibadan 400 word list and an audio recorder (which is phone recorder) to get our data from the native and competent speakers of the dialect. The theoretical framework adopt for this research is “Structuralism” which is credited to Ferdinard de Saussure, this theoretical framework is use to analysis our data and its major focus is studying which sounds can be grouped into distinctive unit within a language. Therefore the theoretical framework is use to analysis our data gotten dialect, the dialect therefore consists of 19 consonant sounds and twelve vowels of which five are inherent nasal and seven are oral vowels.
