In daily life, people often use euphemistic terms or expressions to replace those unpleasant, rude,
and offensive things or taboo subjects, to make them sound more considerate and implicit. With the rapid
development of science and the progress of human civilization, euphemism, as one of the most important
components in English language, is a lubricant in linguistic communication and has the tendency of
multiplying. This paper discusses the phonetic formation of English euphemism as well as its characteristics
and significances. The detailed analysis of phonetic formation of euphemism can help people use euphemism
more flexibly in daily life and promote the efficiency and quality of communication.