Al Mutanabi is considered as one of the biggest poets and the knight of statement. He was the one who filled the life and occupied the mind of the people because he had a high education and capable language that was the base of the quality of his writing. This research comes to study the language in examples from his poetries by analytical study works on revealing the artistic value of language from the point of denotation structure and to explain it is dimension. The research was based on one entrance and two sections, the introduction contained the determination of the concept of the poetical language or the properties of the poetry of Al- Mutanabi .The first section is concerned with the study of denote from the point of the denotation related to the context of the poetry, the pairing denote and the signification denotation and the second section contained the studying of structure from the point of letters, verbs and statement.