The present study aimed at investigating the phonology of Kurdish dialect of the city of Abdanan (ɑbdȃnȃn), located in western Iran, from the Standard Generative Phonology Model perspective which was first proposed by Chomsky and Halle in their 1968 classic work titled “The Sound Pattern of English”. Investigating a number of phonological systematic ties in relation to the phonology of the dialect under investigation, the study aimed at the same time to present arguments in relation to the relative superiorities or shortcomings of the chosen theoretical-methodological framework. The following were among the major contributions of the present study: 1) an accepted review of the related literature, 2) comprehensive investigation of the phonetics of the variety, 3) pre-theoretical introduction to syllable the structure of the variety, 4) systematic investigation of phonology of dialect including discovery of alternative arguments in support of the UR's chosen test of adequacy for the mentioned rules by presenting and determining phonological derivations, discovery of various potential interactions as based upon the related arguments, and organization of the formulated rules within a justified framework, 5) number of proposals for future studies of the phonology of the dialect, and finally, a reliably large corpus of transcribed dialectal utterances suitable among its other uses for future phonological investigation of the dialect. To this end, sampling was done through using a questionnaire and interview. A number of 20 speakers, of different age and gender formed the sample of the study. The data gathering method used in this study involved library and field research. The purpose of this study was collecting the phonetic system of Kurdish, Abdanani variety. The results indicated that Kurdish phonetic system, Abdanani variety, could easily be described with respect to the Standard Generative Phonology Model (SPE Model).