Moslih A. SAEID, M.A. &Ph.D. student at Vienna University Assistant Teacher at the, School of Basic Education, University of Duhok, Kurdistan LANGUAGE CHANGE AND THE PROCESS OF LEXICON BORROWING IN KURDISH All living languages undergo change over a period of time, often so slow and gradually that the speakers are not aware of the changes until long period has passed. Changes take place in all areas of language: in pronunciation, in syntax, and in lexicon. The area of lexicon change is the most visible one and could be observed. One of the main reasons behind lexicon change in Kurdish is borrowing words from other languages. The new words which come into Kurdish via process of borrowing will be assimilated. The process of language change occurs when different languages come to contact with each another. The process borrowing is a natural phenomenon which occurs due to external and internal factors. Borrowing in Kurdish is essentially a social phenomenon; social factors like: religion, politics, Identity, and prestige play a considerable role in this process, but it is mistake to consider them to be the only factors that let the speakers of Kurdish language to borrow words from other languages. It’s worthwhile saying that both elements of time and place also are influential on the process of lexicon borrowing in Kurdish. In some periods of the history of the Kurdish language words were borrowed from neighboring languages into Kurdish under certain circumstances, and in other periods Kurdish linguists tried to liberate the Kurdish language from foreign influence by replacing borrowed words by native Kurdish words. By doing this, Kurdish linguists don’t deal with all borrowed words in the same way; they think that European borrowed words seem to match the phonological system of Kurdish better than Arabic borrowed words. The target of this paper is to show how external factors influence Kurdish speakers and cause change of the language.