This paper describes the acquisition of Indonesian phones of 2.7-year-old children. Data is obtained through qualitative approaches with the aim of describing the facts of language that occur in language acquisition (phonemes) in children as is. The result obtained is that in children aged 2.7 years, all vocal sounds can be pronounced precisely both in the initial, middle and end positions of the word, while for consonant sounds there are still some that are not perfectly spoken. For example, phoneme /s/ if it is at the beginning and middle of the word is pronounced /c/, and at the end position is pronounced /s/. Same with consonsn /l/. This sound can be pronounced perfectly if it is in the starting and final position of the word, but if in the middle position the phoneme is not visible. The phoneme /r/ cannot be pronounced precisely at either the initial, middle or end position of the word.