The paper is concerned with the computational treatment of the French diacritics. The object is to provide a formal linguistics analysis capable of explaining the behaviour of the French diacritics (the acute, grave, and circumflex accents) in order to implement a computer program to process the diacritics automatically (as a result of the format analysis, the computer places the appropriate diacritics in a text). Because different computer systems use different methods for encoding the French diacritics alone or with the letter, these are often modified or changed during text data transfer or in inter-system communication thus sometimes rending a text unreadable.