| b -- v | bw -- w |
| c -- ch | |
| çh -- h | |
| d, dh -- gh | |
| g -- gh (2) | |
| j -- y | |
| k -- ch | |
| m -- v | mw -- w |
| p -- ph | |
| qu -- wh | |
| s, sh -- h (1) | |
| t, th -- h |
Notes:
1.
s and sh when before a vowel become h
sl becomes l
str becomes tr
sn becomes n (sometimes)
s and sh followed by any other consonant do not change.
2.
G may be broad or palatal; in the latter case it is usually written
gi, and the lenited form is y,
e.g. giat / yiat, giare / yiare, but the gh spelling is also used,
as ghiat, ghiare.