The aim of this paper is to research on the orthography and phoneme system of Simcheongjeon by analysing frequency and distribution of consonant and vowels of it. The results of this research are as follows. Simcheongjeon have 19 consonants /p p* ph t t* th tc tc* tch k k* kh s s* h/, 10 monophthongs /i, e, æ, y, ø, a, □, Щ, o, u/ and 7 diphthongs /jæ, j□, ja, jo, ju, wa, w□/. The /y/ is not observed in the other literature of the same period. The glides /j/ in /jV/ are deleted when consonants comes forward, it is characteristic of Kyongsang dialect. The Phoneme system of Simcheongjeon shows that it is transcribed in late 19th century.
