The paper presents a brief survey of the phonological structure of Sibe, one of the Tungus languages. The data being analysed is what has been collected in the shape of word list style. Phonemes are established principally on the basis of structuralism, that is, distributions of their allophones. The results in this paper are different from previous studies as follows: (1) There is a opposition of aspirates vs. non-aspirates in obstruent. (2) Uvulars are regarded provisionally as allophones of velars. (3) Retroflexes are excluded in phonological system. (4) Vowel system is composed of only one front vowel of /i/, and four back vowels of /?, ?, o, u/. Except that, some phonological phenomena and rules are introduced, divided into obligatory ones and optional ones.