1.4 Setting of the Study [Dita page 6] The setting of the study is Tuguegarao City, the capital town of Cagayan and the regional center of Region II, otherwise known as Cagayan Valley. There are some reasons for choosing Tuguegarao as the setting of the research. First, with 49 barangays comprising the city, it has the biggest population among all the towns in Cagayan. As of 2000, Tuguegarao had a total population of less than 100,000 making it the premier Ibanag city. Second, being the regional center of Cagayan Valley, Tuguegarao is considered the center of education, commerce, industry, and politics. Hence, Ibanag speakers from Tuguegarao are generally educated which facilitates description of the language. Third, the Tuguegarao Ibanag is the variety that I am most exposed to.