B. /b/ = /ba/ , /be/ , /bi/ , /bo/ , /bʊ/
Ch. /t͡ʃ/ = /t͡ʃa/ , /t͡ʃe/ , /t͡ʃi/ , /t͡ʃo/ , /t͡ʃʊ/
D. /d/ = /da/ , /de/ , /do/ , /dʊ/ , AND /di/ in some accents.
Dj: /d͡ʒ/ = /d͡ʒa/ , /d͡ʒe/ , /d͡ʒi/ , /d͡ʒo/ , /d͡ʒʊ/ OR /d/ (speech-only)
F. /fʷ/ = /fʷa/ , /fʷe/ , /fʷi/ , /fʷo/ , /fu/ OR /f/ and /v/ in some accents.
G. /ɡ͡ɣ/ = /ɡ͡ɣa/ , /ɡ͡ɣe/ , /ɡ͡ɣi/ , /ɡ͡ɣo/ , /ɡu/ OR /χ/ ; /g/ BUT never /k/ or /k͡x/
H. /χ/ = /χa/ , /χe/ , /χi/ , /χo/ , /χʊ/ OR /x/ ; /h/
J. /ʒ/ = /ʒa/ , /ʒe/ , /ʒi/ , /ʒo/ , /ʒʊ/ BUT never /d͡ʒ/
K. /k͡x/ = /k͡xa/ , /k͡xe/ , /k͡xi/ , /k͡xo/ , /ku/
L. /l/ = /la/ , /le/ , /li/ , /lo/ , /lʊ/ sometimes /w/ BUT never Dark L
Ll. /ʎ/ = /ʎa/ MAY be replaced by /lja/
M. /m/ = /ma/ , /me/ , /mi/ , /mo/ , /mʊ/
N. /n̪/ = /n̪a/ , /n̪e/ , /n̪i/ , /n̪o/ , /n̪ʊ/ OR /n/ BUT never /ɲ/ or /ɲi/
Ñ. /ɲ̟/ = /ɲ̟a/ , /ɲ̟e/ , /ɲ̟i/ , /ɲ̟o/ , /ɲ̟u/ OR /ɲ/ BUT never /n/ or /n̪/
P. /p/ = /pa/ , /pe/ , /pi/ , /po/ , /pʊ/
R. /ʀ/ = /ʀa/ , /ʀe/ , /ʀi/ , /ʀo/ , /ʀu/
S. /s̪/ = /s̪a/ , /s̪e/ , /s̪i/ , /s̪o/ , /s̪ʊ/ OR /s/
Sh. /ʃ/ = /ʃa/ , /ʃe/ , /ʃi/ , /ʃo/ , /ʃʊ/
T. /t/ = /ta/ , /te/ , /ti/ , /to/ , /tʊ/
Th. /tʰ/ = /tʰa/ , /tʰe/ , /tʰi/ , /tʰo/ , /tʰʊ/ BUT never /t/
W. /w/ = /wa/ , /we/ , /wi/ , /wo/ , /wʊ/
Y. /j/ = /ja/ , /je/ , /jo/ , /jʊ/
Z. /z̪/ = /z̪a/ , /z̪e/ , /z̪i/ , /z̪o/ , /z̪u/ OR English TH
Link
donqui
This is quite impressive, actually, o Purple One. If Tolkien had spent as much time on his own languages, Sindarin would probably not sound so much like Welsh.