Any system that hopes to process natural languages as people do must have information about words, their meaning, concept, relative words in another language and meaningful sentences are composed of meaningful words. Traditionally information is provided through electronic dictionaries. But these dictionary entries evolved for the convenience of human readers, not for machines. So, machine readable electronic dictionary becomes the central resources for Natural Language applications. Dictionaries and other lexical resources are not yet widely available in electronic form for Manipuri language. And there is no Manipuri-English machine readable dictionary that can provide both of lexical resources and conceptual information. This paper describes the process for developing Manipuri-English dictionary by implementing ontology. This implementation should provide a more effective combination of traditional Manipuri-English bilingual lexicographic information and their conceptual information.
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