ABSTRACT
Comparative Analysis compares two or more languages with common descent from a shared ancestor feature by feature, in order to extrapolate back to infer the properties of that ancestor. This work examines and analyses negation in Itu Mbon Uso and Igbo languages phonologically, morphologically and syntactically in a bid to identify the similarities that occur between the two languages studied. This research work is done using the survey researcher methodology and the informants used are two (2) literate natives of Itu Mbon Uso and two (2) literate natives of Igbo between the ages of 35-60. This work analyzed the data collected qualitatively, using comparative analysis as the theoretical frame work. The findings of this work show that negation in Itu Mbon Uso and Igbo differs phonologically, morphologically and syntactically. It is also discovered that although Itu Mbon Uso and Igbo differ in some ways, they are also similar in a way because Itu Mbon Uso and Igbo negation use prefixes and suffixes in marking negation. Thus, this work recommends that the younger generation be taught negation in their native languages and other neighboring languages from a tender age and that this work be used as a spring-board for further researches in the area of negation in Itu Mbon Uso and Igbo languages.