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This study aims to examine the view of the writing system expressed in Emile Benveniste’s posthumous work ‘Dernières Leçons, Collège de France 1968 et 1969’ (2012) and review its theoretical characteristics and fundamental meaning. In particular, this study compares Benveniste’s view of writing to that of Saussure, who held that language and writing are two distinct systems of signs and that the sole existential purpose of writing is to represent language. By so doing, this study intends to show as per Benveniste that while the relation between language and writing is not inevitable, the two systems of signs do form a mutually convertible relationship. Thus, unlike Saussure, Benveniste believed that writing cannot be isolated from language, but form its own semiologic system.