Ferdinand de Saussure insists that a langue is in an individual’s brain but not perfect in any individual. An individual performs parole using this langue, which is comprised of signes. A signe is a combination of a signifié (concept) and a signifiant (acoustic image), and emerges after a langue divides the masses of both concept and sound simultaneously. Valeurs between signes are realized by syntagmatic and associative relations. Then, how can polysemous words and homonyms be explained by Saussure’s theory of sign?