This research is one stage of the construction of an Arabic speech synthesis system, which is “text-to-phonemes transliteration”. A complete text-to-phonemes transliteration system has been built for Arabic language. In this system we used TOPH (Orthographic-Phonetic Transcription) method, used for transliterating the French language, to perform the transliteration from text to phonemes in Arabic. We also wrote the Arabic textto- phonemes rules in TOPH formal language.