Paronomasia is a special, implicative stylistic device. Study of Paronomasia is interesting from various view points, such as: its allusive nature, laconism, expressiveness, rhyme. All these are characteristic features by which it occupies irreplaceable place among stylistic figures and gives unlimited material for language study. For formation of Paronomasian expressions, it is necessary to have at least two lexemes interacting in the planes of context and expression. These words appear mainly to be paronyms. Particularly interesting turns up Syntactic – Morphological analysis of paronomasian expressions. Georgian paronomasia is remarkable by its diversity of morphological structure, whereas French - by its polyphony.