This study describes the lexicons in the Gayo dialectal variations using the theory of structural dialectometry. It was carried out in Bebesan district and held at 10 observation points which were used as the research areas and invloved one informant at each point. Data collection was using speech method with various techniques, such as, stimulating, face-to-face, noting, and recording. Data analysis is based on the articulatory coherent method by determining the specifying instrument of speech organ referrent, the split technique of determinant element, and the comparative and interconnective technique for comparativeness and contrastiveness. From the results, it is concluded that from 200 vocabularies, there are only 100 lexical variations. In case of variations from observation points, there are three categories, for example, the category of no differences (0%-20%), of speech differences (21-30%), and of subdialectal differences (31-50%).