||oo, pag-ibig, batà
||the catch in uh-oh
||Implied in the onset of words beginning with vowels. Marked as a hyphen when it occurs between a consonant and a vowel. Final glottal stops are marked using a circumflex (if syllable has stress) or grave (if stress is on the penultimate).
||Can represent B (most words) and V (new loanwords and proper nouns).
||Often becomes /ɾ/ in native vocabulary in Teresa-Morong Tagalog except where in beginning of syllable in words with /l/. Historically an allophone of /ɾ/
||diyan, udyok, jam, Jacob (English-derived given name), Gerald
||Where spelled as ⟨dy⟩ or ⟨diy⟩, can be realized as [dj] in slow or rural pronunciation. As ⟨dy⟩, ⟨g⟩, ⟨j⟩, in respelled English loanwords, can be realized as [dz] or [ʒ]. Represented by ⟨J⟩ in new loanwords from all other languages except those from Spanish.
||Becomes [ɰ] or [ɣ] (as in g in Spanish amigo) between vowels, e.g. tigas ([tɪˈɰas] or [tɪˈɣas]).
||keso, Caloocan, Quezon
||/k/ between vowels usually become [x] (the sound of ch in Scottish English loch), e.g. yakap [ˈjaxɐp] or at word onset as the consonant cluster [kx], e.g. keso [ˈkxeso].
||Depending on the dialect, it may be dental/denti-alveolar or alveolar (light L) within or at the end of a word. It may also be velarized (dark L) if influenced by English enunciation.
||In names borrowed from Spanish, it may assimilate to [m] before labial consonants (e.g. /m/ in San Miguel, /p/ in San Pedro, and /f/ in Infanta).
||kanya, niyo, Niño
||Represents both the phonetic realization of native cluster niy and digraph ny (phonemically: /nj/), and the phoneme of ñ (in proper nouns)
||/ŋ/ becomes [m] before /m/ and /b/, which is reflected in contemporary spelling. It also tends to become [n] before dental consonants. Also represented by n before /k/, /ɡ/, or rarely, /h/ in some Spanish-derived loanwords or proper nouns, e.g. Cuenca, ingrato, San Jose, kongreso.
||piso, Filipino, Ifugaw
||Can represent both P (most words) and F (new loanwords and pronouns). F may be pronounced /f/, but tends to assimilate with /p/, which reflects in spelling of most loanwords (except proper nouns).
||water (North American/Australian)
||Traditionally allophone of /d/ (see above) in Old Tagalog. /d/ between vowels usually, but not always, become /ɾ/. Now pronounced in free variation as [r ~ ɾ ~ ɹ], especially in loanwords and proper nouns of foreign origin.
||Can be realized as [s] by rural speakers. When spelled ⟨siy⟩ or ⟨sy⟩, can be realized as a pair, [sj], in slow speech.
||Also allophone of [t͡ʃ] in rural speech, and can an be realized as a consonant pair [ts] as well.
||tiyak, tseke, kutsara
||Where spelled as ⟨tiy⟩ or ⟨ty⟩, can be pronounced as /tj/ in slow or rural speech.