The main purpose of this study is to present the derivational process in the analysis of Kurdish and Persian words from the perspective of the morpheme-based morphological theory of how morphemes are arranged together to form words. Then. the similarities and differences between the two languages within the framework of the derivational process are presented. In this theory. https://www.diegojavierfares.com/hot-deal-Baffle-Board-Ceramic-Blanket-Kit-1-Piece-PP2567-special-find/