This paper manifests a primary attempt on building a word sense disambiguation system in Manipuri language. The paper discusses related attempts made in the Manipuri language followed by the proposed plan. A database, consisting of 650 sentences, is collected in Manipuri language in the course of the study. Conventional positional and context based features are suggested to capture the sense of the words, which have ambiguous and multiple senses. The proposed work is expected to predict the senses of the polysemous words with high accuracy with the help of the suitable knowledge acquisition techniques. The system produces an accuracy of 71.75 %. KEYWORDSWord sense disambiguation(WSD); Classification and regression tree (CART); polysemous word; Manipuri.