This chapter presents a detailed phonological analysis of Etulo, establishing its phonemic inventory by distinguishing between contrastive phonemes and their allophonic variants through minimal-/near-minimal pair evidence. The language is shown to employ three distinctive level tones (high, mid, low) with additional contour tones, which fulfil both lexical and grammatical roles. The vowel system comprises eight oral vowels (divided by ATR values) with allophonic nasalisation and lengthening; consonant inventory totals twenty-nine phonemes, including several labialized and palatalized segments. The syllable structure is predominantly open, though closed syllables with /n/ coda occur; phonotactic constraints limit consonant clusters largely to stop + liquid combinations or heterosyllabic NC (nasal-consonant) sequences. Phonological adaptation of loanwords is explored, particularly through vowel insertion to satisfy Etulo’s syllable and word-boundary constraints. Major phonological processes identified include glide formation (with /i, ɪ, u/ → /j, w/), partial ATR-based vowel harmony (restricted to root), assimilation (regressive), elision, vowel coalescence, and non-contrastive vowel lengthening. Tone phenomena such as tone polarity are also attested, with grammatical constructions sometimes triggering tone alterations. The analysis compares earlier proposals by Armstrong (1968), Adams (1975), Ezenwafor & Okoye (2009), and more recent work, highlighting both congruences and discrepancies, to arrive at a revised, empirically grounded description of Etulo’s phonological system.