People may be puzzled by the fact that voice over recordings data sets exist in addition to Text-to-Speech (TTS), Synthesis system advancements, albeit this is not the case. The goal of this study is to explain the relevance of TTS as well as the data preparation procedures. TTS relies heavily on recorded data since it can have a substantial influence on the outcomes of TTS modules. Furthermore, whether the domain is specialized or general, appropriate data should be developed to address all predicted language variants and domains. Different recording methodologies, taking into account quality and behavior, may also be advantageous in the development of the module. In light of the lack of Arabic language in present synthesizing systems, numerous variables that impact the flow of recorded utterances are being considered in order to manipulate an Arabic TTS module. In this study, two viewpoints will be discussed: linguistics and the creation of high-quality recordings for TTS. The purpose of this work is to offer light on how ground-truth utterances may influence the evolution of speech systems in terms of naturalness, intelligibility, and understanding. Well provide voice actor specs as well as data specs that will assist both voice actors and voice coaches in the studio as well as the annotators who will be evaluating the audios.