A TTS(Text-To-Speech) System is a computer-based system that should be able to read any text aloud. To output a natural voice, we need a general knowledge of language, a lot of time, and effort. Furthermore, the sound pattern of english has a variable pattern, which consists of phonemic and morphological analysis. It is very difficult to maintain consistency of pattern. To handle these problems, we present a system based on phonemic analysis for vowel and consonant. By analyzing phonological variations frequently found in spoken english, we have derived about phonemic contexts that would trigger the multilevel application of the corresponding phonological process, which consists of phonemic and allophonic rules. In conclusion, we have a rule data which consists of phoneme, and a engine which economize in system. The proposed system can use not only communication system, but also utilize office automation and so on.