While Studying Phonology, The Phoneme theory has occupied substantial section of the linguistics studies. The Phoneme is the basic unit, however linguists have disagreed greatly in defining the nature and value of the Phoneme. On the other hand, many have completely rejected the theory. This research investigates the sientists opinions and various we thodologies on this matter It criticizes the existing thodologies, and presents anew alternative theory which is an other than the controvasial preceeding ones.