The core subject of this thesis is The Sapir-Whorf Hypothesis. The main focus of thernproblem is that the Hypothesis overlooks the fact that language is the product of the cognitivernpower and that different languages externalize the product of that cognitive power through theirrnnative languages. It further overlooks the fact that language is manipulable. This study isrntherefore directed at showing the supremacy of the mind over language, and that languagernreflects thought and cannot be understood as influencing thought.rnMoreover. the Hypothesis upholds the view that some languages can be inferior to othersrnin the expression of concepts expressible in certain other languages. This view may also bernunacceptable. My own main argument of the thesis also rests on the theory that thought, whichrnemanates from the power of the cognitive faculty, precedes the creation of language. Languagernis thus shown to be the embodiment of thought.rnTo help me verify that language is the embodiment of thought, I was able to come by newrnterms such as Fomits (phonetic matters), and Semits (sememic matters). I believe that these arernthe core constituents of Language. It is pointed out further that, when compared with dernSaussur's linguistic Sign, the Signifier, and the Signified (de Saussure, 1966 pp. 11 f, 65f. lllf)rnthe use of Fomits and Semits can demystify the essence of language. Since this idea mainlyrnfocuses on the relationship between language and thought, the views of other scholars are broughtrnin to get a much wider conception of this relationship and this is treated extensively in thernbackground.rnThe comparative method is then used to show that any given language may not be inferiorrnto any other and that it may not also influence thought. The metaphors of emotion of Amharicrnand English are used for the purpose of the comparison. The data of the English metaphors, asrnwell as the theory of metaphor, are taken from K6vecses (2000, 2004). The Amharic data isrncollected by Alo Mulusew Asrate. He is not only a native speaker of Amharic but has also a lot ofrnexperience in teaching it at the Elementary, High School, and the University levels. Thernreliability of the data was tested on native speakers of some faculty members of the University .rn. Supported by literature review, my own New Hypothesis, which is made to replace thernSapir-Whorf Hypothesis, and based on my theoretical framework, the metaphors of English andrnAmharic are compared to prove that even the weak version or the Sapir-Wharf Hypothesis isrnwrong. The thesis thus shows that what is universally possessed by humans is the knowledge ofrnassociating Semits with Fomits to represent concrete and abstract referents. As shown in the bodyrnof the thesis, what Semits are associated with what Fomits are freely determined by the cognitivernfaculties of different native speakers. So, Fomits vary from language to language. Based on this,rna conclusion is then made showing that the experiences, natural and social environments, framesrnof reference and the powers of cognition of the native speakers of different languages determinernwhat Semits are encapsulated into what Fomits and that language-the Semil- encapsulated-Fomitdoesrnnot influence thougbt.rnKey wordsrnThe Sapir-Wholj Hypothesis, the Fon-native Process, the Manipulative Process, Fomits, Semits, the New Hypothesis, metaphors and rnetonymies of emotion