<strong>ملخص الدراسة:</strong>

This paper deals with the different forms of the nouns , singulars ,duals and plurals in two languages of Arabs in (Arabica) , languages . which are Akkadian and Arabic a comparative study .This paper consists of three parts : first the rules of singularity of the noun starting with the definition of the vowels . The second deals with duality in Arabic and Akkadian . The third sheds light on plural noun in the both . depending on many examples in both languages concentrating on the changes that occurs.