The article dwells on the borrowed words in the dictionary entitled as “Burhoni kote’” and establishes that the dictionary explains borrowed Arabic, Indian, Turkic, Roman, Greek, Syrian, Chinese, Berber, Armenian, Jewish and European words referred to by Muhammadhusayn Burhon as lexical entries. As well as, the author of the article examines the factors of penetration of borrowed words, which is one of the distinctive peculiarities of the dictionary under consideration.