The purpose of the research is to find out the reflection of phonemes and the type of sound changes of the French words borrowed in Indonesian that orients itself from the book: Kamus Kata-Kata Serapan Asing Dalam Bahasa Indonesia. In this research, the method used is the qualitative descriptive method. According to the research, there are borrowed French words, and there are changes, such as the paragraph reflecting the sound [Ø] [i],[e],[t], [l], [r], the apocope reflecting [ɔ ] [Ø], the spelling reflecting [Ø] [e], reflective prosthesist [Ø] [h], reflective syncope [w] [Ø].