This study investigates noun classification in Tiv, aiming to establish the basis for classification specifically; it seeks to determine whether noun class assignment is based on internal features of nouns or on external grammatical elements such as concord. The analysis draws on a corpus of utterances from native speakers, supported by secondary sources. Generative and lexical phonological frameworks

are used to analyse the data, with key findings presented in tabular form. The study reveals that Tiv has a complex noun class system supported by a strong agreement mechanism. Noun classification

is not solely dependent on internal morphology but arises from a combination of internal and external factors. Specifically, Tiv noun classes are determined by: (a) morphological features (class affixes),

(b) phonological features (tone), (c) syntactic features (concordial markers adjacent to nouns), and (d)

semantic generalisations(shared meaning properties within classes).

This research contributes to a deeper understanding of the structure of the Tiv language and its noun system, shedding light on how form and meaning interact. It also offers broader insights into the typological characteristics of noun class systems in Tiv and Niger-Congo languages in general.