This 275-item list underlies the result of cognate detection in the Tupí–Guaraní languages Omagua and Kokama and their closest relative Tupinambá. The initial lexical data was drawn from the Tupí–Guaraní Comparative Lexical Dataset (Chousou-Polydouri et al. 2019). The cognate data were then used for the phonological reconstruction of their most recent common ancestor, Proto-Omagua–Kokama–Tupinambá.