It is a booklet of translation from Bengali into Manipuri. Reading this book a Bengali could learn Manipuri and a Manipuri could learn Bengali. The author of this book is a Manipuri women of Imphal who was recently married to a Manipuri Brahmin of Tripura. Sandhyarani's father L Raghumani Sharma is a noted translator who had translated Saratchandra Chatterjee's works into Manipuri. She might have known the lack of Manipuri language to the Manipuri people in Tripura. She would have a desire to teach Manipuri to the Manipuris of Tripura so that she had brought out this book. Vocabularies indicating the limbs of human body, names of animals, insects, plants and foods are mentioned item wise. Names of oil, fruits, vegetables, flowers and household things are also mentioned. Besides these the words representing nouns, pronouns and adjectives are also shown. Grammatical forms are also analyzed in the study. Se Khai in Bengali would be Mahak Chak chari (He is eating) in Manipuri. The sentence - He is having meal - would be se bhat khai (in Bengali) and Mahak chak chari (in Manipuri). Sentence construction in different patterns of tense are also written in the booklet. Indeed, it would be very useful to the Bengali or Manipuri speaking people.