The primary objective of this paper is to explore and enrich understanding of sound changes that occur in the dialectDialect(s) of Esfahan in terms of generative phonologyGenerative phonology, which is a subfield of the general theory of generative grammarGenerative grammar. Generative phonologyGenerative phonology distinguishes between systematic and idiosyncratic features of pronunciation and uses a set of rules to derive phonetic representation (PRPhonetic representation (PR)) from the abstract underlying representation (URUnderlying representation (UR)). Phonological rules operate on feature matrices, which specify the phonetic features of the sounds involved in a process (e.g., vowelsVowels, consonantsConsonants, and diphthongs). In this paper, we account for the sound alternationsAlternation in this dialectDialect(s) in terms of phonological processesPhonological processes, such as assimilationAssimilation, vowel harmonyVowel harmony, metathesisMetathesis, etc., which permit more rigorous formulation and significant generalization at the level of descriptive adequacy than superficial substitutions, or permutations, at the level of observational adequacy. The study of sound alternationsAlternation is interesting, not only for their own intrinsic motivation, but also for their historical, sociolinguistic, and pedagogical implications.