Abstract
Homonim merupakan suatu aspek yang terkandung dalam sistem makna. Bentuk homonim ini bukan sahaja wujud dalam satu bahasa masyarakat yang sama, tetapi turut dijumpai dalam beberapa bahasa yang berlainan latar belakang penuturnya. Oleh itu, makalah ini akan memfokus kepada bentuk istilah yang sama ejaan dan sama sebutannya dalam dialek Melayu Sarawak (DMS) dengan bahasa Melanau. Data-data yang dibincangkan dalam makalah ini diambil daripada data yang telah didokumenkan. dan juga berdasarkan data yang dikumpul oleh penulis melalui catatan lapangan. Sumber data sekunder yang digunakan ialah Kamus Melanau Mukah – Melayu Dewan (2011) dan Daftar Kata Dialek Melayu Sarawak Edisi Kedua (1998). Penelitian ini mendapati bahawa terdapat kosa kata yang sama ejaan dan sama sebutan dalam bahasa Melanau sememangnya mempunyai persamaan dan juga perbezaan makna dalam DMS.
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