PL
The article deals with the issues of Ukrainian syllables and syllabifi cation in terms of phonetics and phonology. The study is based on the analysis of various scientifi c views on the above problems. As a result a phonological interpretation of syllables and syllabification in Ukrainian is proposed. The main conclusion is that a syllable exists as a phonetic syllable and a phonological syllable, and each one has its own rules of formation and, consequently, syllabifi cation in words.