This Research titled, “A Linguistic Theory and Practice of Translation” clearly implements Nida’s view in the Translation of Sivasankari’s Short Stories, from Tamil language into English. This research sheds more light on the Applied Linguistic aspects such as: Definitions, Types, Significance, Need, Principles and History of translation. It describes the problems of Prose Translation in a linguistical hierarchy – Phonological, Morphological, Syntactical and Semantic level. This book studies the problems of Translation Equivalences under two categories - Absence of Language and Cultural Features. The translator’s distinctive competence in the field also suggests some valuable ideas and implications for future Research and Development. The author is both heartfelt and doggedly practical as she addresses many Translation problems and hindrances in bringing a new book into a target language. This book enhances all that which is lost in Translation and enables the readers across linguistical and cultural boundaries.