Chapter 2 presents the sound system of the language. Detailed acoustic description of the consonant and the vowel phonemes has been given. Twenty nine phonetic consonants and twenty three phonemic consonants have been given. Nine vowels have also been given. The syllable structure and consonant cluster have been described. Kwom is a register tone language. It has three levels of tones. Tone in the language has grammatical and lexical functions. Plural subjects has high tone and singular subjects has low tone for some verbs like /sòk/ ‘run’ and /pàj/ ‘exist’. Tone melodies and phonological processes have also been described.