This paper proposes a framework of language independent morphological analysis and mainly concentrate on tokenization, the first process of morphological analysis. Although tokenization is usually not regarded as a difficult task in most segmented languages such as English, there are a number of problems in achieving precise treatment of lexical entries. We first introduce the concept of morpho-fragments, which are intermediate units between characters and lexical entries. We describe our approach to resolve problems arising in tokenization so as to attain a language independent morphological analyzer.