A phonemic analysis of the Meitei language of Manipur, India, is presented. The vowel and consonant system is analyzed by the classical phonemic method, but with morpheme structure rules formulated according to the principles of generative phonology in order to generalize the pattern of various sounds and specify the allophonic distribution of vowels and consonants. Marginal and full phonemes are also distinguished, and some important phonological processes are discussed. The data were collected from approximately 40 native speakers of all ages, sexes, and professions living in the capital of Manipur. (MSE)