The arrangement of the procedures follows the fundamental division into phonology and morphology, each of which is further divided into the determining of the elemental distinctions (phonemic or morphemic and the determining of the relations among the distinct elements.
- Harris (1951), Pag. 3

Phonology and morphology, therefore, each independently provides information concerning regularities in selected aspects of human behavior. The general methods of scientific technique are the same for both: associating discrete elements with particular features of portions of continuous events, and then starting the interrelations among these elements. But the results in each_the number of elements and classes of elements, the type of interrelations_are different. The applications too are also often different. Both fields give us information about a particular language; but phonology is more useful in talking down anthropological texts, learning a new dialect, etc., while morphology is more useful in the understanding of texts, in discovering “what is said” in a new language, etc.
- Harris (1951), Pag. 22

Whether it arises from breaking morphemes down or from combining phonemes, the connection between phonology and morphology lies in using phonemes to identify morphemes. This connection does not make the two divisions ultimately identical.
- Harris (1951), Pag. 24