The theory of neutralization and the archiphoneme is well known to have been expounded by the Prague School.It is now being fully accepted and practised by A. Martinet and his associates, to whom Akamatsu refers as the neo-Prague School.The objective is to propose a maximally functionalist theory of neutralization and the archiphoneme by submitting to critical discussion from a functional point of view all the principal notions pertaining to this theory in its traditionally professed form.The author comes up with a theory of neutralization and the archiphoneme which is fundamentally based on but is clearly different from that which is normally associated with the Prague School and the neo-Prague School.
