Phonemes are the smallest units that distinguish meaning in a language. They are abstract and contrastive. Phones are concrete speech sounds that are realizations of phonemes. Allophones are variant phones that are predictable realizations of a single phoneme. Complementary distribution occurs when similar phones cannot appear in the same context and are considered allophones. Free variation occurs when phones can be substituted without changing meaning. The document also discusses syllable structure in English and features of consonant distribution and realization.