The main purpose of this study is to provide the phonological interpretation of glide formation in dialects of Gangneung and Samcheok. Glide formation is analyzed. dividing into two different morphological categories of declension and conjugation. In the case of declension. the focus is centered on the constraints governing the phonological and non-phonological environments on the occurrence of glide formation. W-glide formation is not a synchronic process in declension. In the case of conjugation. y-glide formation and w-glide formation display different phonological aspects. When the onset of the stem-final syllable is either /s. c. ch, c'/ or ⦰. y-glide formation is accompanied by y-deletion, pending on the number of syllables (the syllable count). Otherwise. /yƏ ⟶ e/ coalescence occurs in both dialects. In contrast. when the onset of the stem-final syllable is /p/. w-glide formation requires w-deletion, Otherwise. /wƏ ⟶ o/ coalescence occurs additionally in Gangneung dialect. while only w-glide formation occurs in Samcheok dialect