In current literature Saussure`s distinctive contributions to modern structural linguistics are well known, but Baudouin`s contribution was little known until the books and articles on his study appeared recently. Although Baudouin and Saussure were essentially on the same course of linguistic inquiry, i.e., reformulation of linguistic elements, they developed their own views on language and solutions to the linguistic problems. Baudouin opened a new perspective, together with Saussure, that comparison is not an end but a means in the study of language. His purpose in the study of language was to seek the general laws and forces conditioning both the diachronic and synchronic variations of language. In this paper I demonstrate Baudouin`s significance in phonological work and discuss his linguistic views on general linguistics and his major achievements focusing on the following questions: (1) the distinction between statics and dynamics; (2) the conception of the phoneme; (3) the observation on sound processes.