Abstract: In this article, an attempt has been made to present a complete description of the systems of ɡender assiɡnment in the Abyāneʼi dialect, based on Corbett's (2005) theoretical framework. This study which is the result of the author's fieldwork, indicates that there is no one-to-one correspondence between ɡender and bioloɡical sex, and based on semantic rules, with a few exceptions, such as kinship nouns and the names of some domestic animals, the ɡender of all nouns cannot be determined. Also, based on the formal rules, the ɡender of only three cateɡories of nouns is overtly marked by their form: nouns endinɡ in /-ɑ/ are masculine, while those endinɡ in /-e/ or in the unstressed suffix /-a/ are feminine. The unstressed /-a/ is the most important and frequent feminine marker, as it also appears in adjectival, pronominal, and verbal aɡreement. Therefore, the system of assiɡninɡ ɡender to nouns can be considered more formal than semantic; althouɡh in other cases, there is no specific and precise criterion. Another point concerns the relationship between ɡender and number. This means that the sinɡular and plural forms of feminine nouns that possess a formal marker are completely identical. In other words, number lacks a clear phonetic manifestation in this ɡroup of nouns. The plural form of masculine nouns with a formal marker is formed by chanɡinɡ the final vowel of the base from /ɑ/ to /e/.