The main focus of this study is to analyze the phonemic differences between allomorphs of the same morpheme in the adjectives and verbs of the Kamayo language .This study is qualitative and it uses key informants in gathering the needed data. The common phonemes used which signify the time when the event happened is attached to a root word. Often times, the phonemes : [tag], [ya], [yaka] [ki] [yang], [an] are commonly found in the past form of the verb; while, [yaga], [ga] [paga] and [yag] are phonemenes usually used in the present tense of the verb. The [mag], and [mang] in the beginning of the root word and [an], [on] and [i] are also attached in the end of the root word which are usually used in the future tense of the verb.The common phonemes used in the comparative degree in all categories of adjectives are the [ya],[ay] [ka] [ga] and [ma], where [ya], [ ka] and [ga] are phonemes commonly attached in the beginning of the root word, while [ay], and [ma] are usually found in the end of the rootword to signify the comparison. The phonemes [i], [ay], [hay],[hi] are usually found in the end of a superlative degree adjectives. The phoneme[ hi] is an allomorph of the vowel sound in the words “ guapuhi’, ‘guapahi’ and pubrehi’. On the other hand, the adjectives used to describe an amount has no specific distinction in meaning among the words “ few”, “some”, “multiple”,” plenty”, and “ several”, usually in the Kamayo Language it would only use one word “ hamuk-hamukay” for comparative degree and “ hamuki” and “hamukay” in the superlative degree.The result of the analysis revealed that kamayo language is distinct and it has its own characteristics. It is further revealed that because of its distinctness it is interesting to come up with teaching materials perfectly suited to the first language of the learners in the classroom for Mother Tongue Based-Education in the place of Surigao del Sur.