Abstract
Cognate languages will have similarities and resemblances in sound systems that are manifested in the form of phonological correspondence. Indonesian language formed from Malay has a kinship relationship with the Madurese language. Relationships of these languages will certainly present many similarities. The method used to analyze the data in this paper is a comparative method, that is comparing the BI sound system and the BM sound system. The primary correspondence between the sound system of the Indonesian language and the Madurese language includes: (1) [i]/[I]>[ε], (2) [u]>[כ], (3) [a]>[â], (4) [w]>[b], (5) [t#]>[?], dan (6) [h]>[Θ].
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