The Universal Networking Language (UNL) is a worldwide generalizes form human interactive in machine independent digital platform for defining, representing, storing and dissipating knowledge or information among people of different nations. The theoretical and practical research associated with these interdisciplinary endeavour facilities in a number of practical applications in most domains of human activities such as creating globalization trends of market or geopolitical independence among nations. In this paper we will discusses the interlingua approach to machine translation. Here Universal Networking Language (UNL) has been used as the intermediate representation. In this thesis work, we have dealt with the language independent deconverter for the Bangla language it takes as input a UNL (Universal Networking language) expression. The system takes a set of UNL expression as input and with the help of language independent algorithm and language dependent data generates corresponding Bangla sentence. The process of deconversion involves syntax planning and morphology phase. The syntax planning phase is aimed at generation of proper sequence of words for the target sentence.