Gottlob Frege, as stated by Dummet, was one of the first philosophers to comprehend the role of the theory of sense and reference, or Philosophy of language, as a principal division of philosophy on which all other divisions are based upon. Frege, along with his widely known leading mathematical and logical studies, has contributed to the philosophy of language with articles that exceeded the power of most of his other mathematical publications in terms of influence and popularity, without underestimating the effect of the latter. Hence this paper can be presented as a logical and analytical examination of his most valuable article in this regard “On Sense and Reference", favored with an Arabic translation for the greater and the most significant part of it.