Consonants
| Labial | Dental | Alveolar | Palatal | Velar | |||||
|---|---|---|---|---|---|---|---|---|---|
| Nasal | m | n | ɲ | ||||||
| Stop | p | b | t | d | tʃ | ʝ | k | ɡ | |
| Continuant | f | θ1 | s | ʃ3 | x | ||||
| Trill | r | ||||||||
| Tap | ɾ | ||||||||
| Lateral | l | ʎ2 | |||||||
Notes:
- ^1 Speakers in northern and central Spain, including the variety prevalent on radio and television, have both /θ/ and /s/ (distinción). However, speakers in Latin America and some parts of southern Spain have only /s/ (seseo), and speakers in southernmost Spain have only /θ/ and not /s/ (ceceo).
- ^2 The phoneme /ʎ/ (as distinct from /ʝ/) is found in some areas in Spain (mostly northern and rural) and some areas of South America (mostly highlands).
- ^3 The phoneme /ʃ/ only occurs in loanwords, in many dialects there is a tendency to substitute /tʃ/ or /s/ for it.
Read more about this topic: Spanish Phonology