Professor Lepsiuis’ Alphabet is the standard alphabet for reducing unwritten languages and foreign graphic systems to a uniform orthography in European letters. The validity and strength of this alphabet is tested by William D. Whitney and the American Oriental Society. Their goal is to attain a uniform method for languages still to be reduced to writing and a norm to which such alterations of existing orthographies as may be found practicable would be made to conform. One item found peculiar about Lepsius’ Standard Alphabet is that it is founded on a physiological basis. The Society objects to the division of the spoken alphabet into vowels and consonants. On the other hand, the American Oriental Society greatly approves of the professor’s moderation in the distinction of sounds and the setting up of signs for them. The Society’s finds imperfections and great assets to the system of Lepsius’ Alphabet. The professor’s alphabet is a major staple in the field of linguistics.