| Description | Abbrev. | |
| j | voiced front fricative | v.fr.fric. | Sc. tyach; Eng. you; Ger. jugend. |
| &crtail; | breathed front fricative | b.fr.fric. | Heard i Sc. before j and after front vowels, hyook or heuk, heich; Eng. hew; after [i] and [&sci;] it has the value of ch in Ger. ich, and after other front vowels it is intermediate in sound between ch in Ger. ich and ch in Sc. loch. |
| &turny; | voiced front lateral | v.fr.lat. | s.Sc. tailyer; Middle Sc. tailzeour; It. egli; Sp. calle. See § 108. |
| ŋ | voiced back nasal | v.bk.n. | Sc. gang; Eng. rang. |
| &nlhook; | voiced front nasal | v.fr.n. | Middle Sc. maling, ring (reign), s.Sc. gaberlunzie, cuinzie (obs.); It. signore; Sp. cañon; Fr. signe. |
| &turnr; | voiced point fricative | v.p.fric. | Eng. heard; rare in Sc. |
| &turnrdotbl; | """retro-flex | | With point of tongue turned upward and backward. Common in districts which have been originally Gaelic or in contact with Gaelic speakers. |
| ð | voiced point-teeth fricative | v.p-t. fric. | Sc. than; Eng. then. |
| &thgr; | breathed point-teeth fricative | b.p-t. fric. | Sc. thow; Eng. thaw. |