Abstract: This study presents an algorithm for the transformation of DAWGs (Directed Acyclic Word Graphs) into equivalent Word Lattices (WLs). WLs are used in several applications (e.g. speech processing, language modeling etc.), whereas DAWGs as special cases of FSA (Finite State Automata) have a rich theoretical background. Although these two data structures have a resemblance, the transformation between the two forms is not at all trivial. The presented algorithm works for both deterministic and non-deterministic DAWGs.