This linguistic study aimed at determining the differences of Ninorte Samarnon dialect used by the different towns in the province of Northern Samar in terms of morphological, lexical and syntactical variations. This qualitative study made use of linguistic analysis to determine the change in morphological, lexical and syntactical variations. The respondents of the study were the youth, professional and the elderly from the different towns of Northern Samar : the central, the balicuatro, and the pacific area. Speech Elicitation Guide, pictures, and digital recorders were used to gather necessary data from the respondents. These data were transcribed and analyzed based on the morphological lexical, and syntactical variations of Ninorte Samarnon dialect. Furthermore, the syntactical data gathered were tabulated and analyzed statistically using frequency counts Results of the study revealed that morphological variation exists in Ninorte Samarnon dialect in Northern Samar due to word assimilation, deletion of phonemes and phonemic changes. Most nouns, adjectives, verbs used by the youth, professionals and the elderly from the selected towns in Northern Samar undergo lexical variations in its dialectal variants through synonymous words, vowel shifts and syllable clippings. As regards syntactical aspect, in the Ninorte Samarnon dialect, the ordinary form of sentence, the actor focus or active voice of the verb and the predicative phrase were commonly used by the majority of the respondents. The output of the study is a Ninorte-Samarnon to Filipino dictionary to promote mother tongue and Filipino language. The following are recommended: Conduct a study about the first language which would serve as a guide in teaching mother tongue in the elementary level, conduct a seminar or lecture on the first language and construct a Ninorte Samarnon to Tagalog dictionary to be utilized by private and public educators in Northern Samar as a guide in writing books and educational materials suited to the dialect used by the learners