| Summary: | This paper questions some of the possible transcriptions of English including the Kiel reform of the IPA. It is argued that the graphical (ie spelling), phonetic and phonological transcriptions encapsulate a metalinguistic representation of the segmental level. Based on the analysis of some of the problems encountered by (French) EFL learners with transcription, this paper addresses some of the metalinguistic issues at stake in the very act of transcription. Some of the semiotic consequences of the use and syntax of phonetic symbols in transcriptions are assessed, hinting at a potential underlying phonological representation of English based on spelling for literate EFL learners.
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