NOVELTY - Manufacturing functional polyorganosiloxanes comprising ionic groups, comprises: (a) converting low molecular weight aralkylene modified polysiloxane to sulfonic acid functional material by treating the polysiloxane with sulfonating agent; (b) subjecting the product to equilibration reaction with ring opening polymerization-effective polyorganosiloxane; (c) optionally, subjecting reaction product to hydrosilylation reaction with e.g. unsaturated hydrocarbon containing at least one epoxy; and (d) optionally, subjecting epoxide-containing reaction product to ring-opening reaction.    USE - The process is useful for manufacturing functional polyorganosiloxanes comprising ionic groups (claimed), which are useful in personal care, health care, automotive, household, paints, coatings, laundry detergent, textile treatment, apparel, sportswear, oil and gas, fuel cell, electronic application, agriculture, membranes, adhesives, sealants, injection moldable and compression moldable rubbers and plastics, and various silicone based rubbers.    ADVANTAGE - The process is carried in (combined) either batch semi-batch or continuous modes.    DETAILED DESCRIPTION - Manufacturing functional polyorganosiloxanes comprising ionic groups, comprises: (a) conversion of a low molecular weight aralkylene modified polysiloxane to a corresponding sulfonic acid functional material by treating the low molecular weight aralkylene modified polysiloxane with a sulfonating agent; (b) subjecting the reaction product obtained in step (a) to an equilibration reaction with acid catalyzed ring opening polymerization-effective polyorganosiloxane; (c) optionally subjecting the reaction product obtained in step (b) to a hydrosilylation reaction with unsaturated hydrocarbon containing at least one epoxy, unsaturated hydrocarbon containing at least two unsaturation moieties, unsaturated hydrocarbon containing at least one sulfur, unsaturated hydrocarbon containing monovalent organosilane group, unsaturated hydrocarbon containing one hydroxy containing group, an unsaturated hydrocarbon containing at least one halogen, carboxylate, imine, isocyanate, amide, nitrile or tertiary amine with other than alkyl groups moiety; and (d) optionally, subjecting the epoxide-containing reaction product of (c) to a ring-opening reaction with a hydroxy, amine, acid and thiol containing hydrocarbons.