male parallel cousins and a woman's female parallel cousins are classified as siblings. Teton uses the Iroquois system. Winnebago and Dhegiha, and an Ioway female Ego use the Omaha system, and the Oto and an Ioway male Ego use a modified Omaha system. Those classed as siblings are further differentiated according to the sex of Ego and the sex and relative age of the sibling, but the eight possible categories are classified in ten different ways among the various tribes. For children and sibling's children, loway and Oto, and a female Ego among the Hidatsa, Mandan, and Biloxi use the generation system. Assiniboine uses the bifurcate merging system for sons and nephews, and the lineal system for daughters and nieces. The other Siouan tribes, as well as Hidatsa, Mandan, and Biloxi for male Ego, use the bifurcate merging system. A comparison of Siouan kinship terms (Dorsey 1893b: xvii-xxiii) and a comparison of the kinship systems (Lesser 1928) have appeared, but no attempt has been made to reconstruct the Proto-Siouan kinship system. There are two procedures for reconstructing the kinship system of an extinct com