This research investigates an Iraqi dialect used in the western Iraqi town of Kubeisa. It performs a phonological analysis for single phonemes. This study sought to determine whether Kubeisa Iraqi Arabic (KIA) belongs to the "qiltu - dialects" or "gilt - dialects" spoken in Iraq in addition to looking at segmental phonemes in KIA with relation to SE. The phonological analysis of the segmental phonemes of KIA with reference to SE was the focus of the current study's explanatory qualitative design, which involved gathering and analyzing qualitative data. The analysis of taped content, comprising sentences and words said by KIA speakers using a tape-recording equipment, is the focus of the current work. The model adopted for this study was Roach (2009). Modern Standard Arabic (MSA) was also referred. In terms of the data analysis the findings arrived at, relevant conclusions were drawn. There are certain features that characterize KIA and distinguish it from SE.  This thesis concluded that speakers of KIA use CCs in medial position of words more than initial or final positions. Vowel sounds in KIA are less in number than in SE, regressive assimilation is used more than progressive assimilation, KIA intrusion is widely used by the native speakers of this dialect. KIA is rich in the use of? Imala (deflexion) process in addition to these conclusions, this study showed that this dialect is considered one of the "qiltu dialect" since KIA pronounced the sounds /q/ and /k/ rather than the phonemes /g/ and /t∫/ in all the data analyzed.

This study examines one of the Iraqi dialects “spoken in the town of Kubeisa in the west of Iraq. It conducts a phonological analysis for phonemes in isolation with reference to Standard English (SE). This study examines one of the Iraqi dialects” spoken in the town of Kubeisa in the west of Iraq. It conducts a phonological analysis for phonemes in isolation. In the present study, a phonological analysis of the segmental phonemes of KIA with reference to SE was conducted using an explanatory qualitative approach, and qualitative data were collected and analyzed in this context. The basic picture needs to be clarified, expanded upon, or explained through qualitative data collection. An explanatory study aims to provide an explanation and rationale for the descriptive data. In the present study, the researcher uses judgment sampling to select the informants from the Kubiesa community. The participants who are involved have different educational backgrounds, namely, naive speakers, half- educated speakers, and educated speakers. The present study involves several procedures for data analysis. First, descriptive analysis will be used to present the results of qualitative data obtained from instruments which are mentioned before. Second, thematic analysis will be used to present qualitative data obtained from a semi structure and follow up interviews. In analysis of data, the model adopted is Roach (2009). This model is the forerunner in establishing the classification and description of Segmental Phonemes which are adopted in this study. Modern Standard Arabic (MSA) is also referred to when required to help in the analysis of the utterances chosen to be analyzed from KIA data depending on the data collected from native speakers of KIA.