Besesombau is the art of speaking in the local language of Tapung people passed down from generation to generation, estimated to have existed since 600 years ago. As an art, Besesombau allegedly reflects the way of life, values, and traditional knowledge of the local community; all three can be summarized as local wisdom. This study is focused on the disclosure and interpretation of local wisdom contained in the art of besesombau speech. The aim is to find out the potential and existence of local wisdom in the life of Tapung people traced from form, function, and meaning. Methodologically, this study descriptive-qualitative that applies ethnographic method and is followed by a model of ethnographic analysis (Spradley, 1997: 19). The primary data is in the form of speech uttered in besesombau and equipped with analyzing nonverbal expressions (situation, social, and cultural context). The results of the study show that besesombau is very strong coloured with local wisdom of the local community. The language used is "high language" idiomatic expressions and certain language styles. Local wisdom is functioned as a "convention" that reminds Tapung people to always maintain their relationship with the Creator, fellow human beings, nature, and themselves. The concept of local wisdom expressed in besesombau reveals the necessity to fear Allah, obedience to customs, politeness in social life  and love towards nature.