Computational Linguistics involves both the branches, computer science and linguistics and deals with the computational aspects of natural language phenomena, where one of its goals is to give computers the ability to properly understand natural language texts. The two main directions in contemporary Computational Linguistics are Natural Language Processing (NLP) and Natural Language Generation (NLG) respectively. The purpose of NLP is to design and build a computer system that will analyze, understand and generate languages that humans use naturally, so that eventually one can address the computer as though he is addressing another person.NLG is enabling computers to produce syntactically correct natural language texts conveying the semsntic meanings from some underlying non-linguistics representation of information. In this project, we will develope some NLP tools which expected to be building blocks of complex NLP systems. Here we have developed a grapheme to phoneme converter for odiya language text.The system solves various issues that arrises during grapheme to phoneme conversion