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Wakatobi is an acronym for the names of four islands in Southeast Sulawesi, namely Wangi-Wangi, Kaledupa, Tomia, and Binongko Islands. The language spoken by the people who live in the area is the Wakatobi language. This language, according to previous researchers, belongs to the Austronesian language family within the Muna-Buton-Wakatobi sub-family (Fernadez, 2014). The evidence regarding the classification of Wakatobi as a language in the Austronesian family needs to be elaborated. Therefore, this research is very important. This research is a qualitative research which is studied diachronically by using a top-down reconstruction. This approach is intended to see the inheritance of the Austronesian Proto to the languages in the Wakatobi Archipelago. Based on the results of data analysis, it was found that the inheritance of Austronesian Proto etymon to the languages in Wakatobi was in the form of retention and some were experiencing innovation. Forms that experience retention include *ana> ana; *ama> ama; * ina> ina; *kutu> kutu; *mata> mata. The forms that experience innovation are *laŋit> laŋet; *wulu> wulu; *isa> asa, *qenay> one.