Letter Names and Sound Values
"N" and "S" represent the variants in the northern and southern dialects of Welsh.
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Letter Name Corresponding sounds English approximation a â /a, ɑː/ cat (short) / father (long) b bî /b/ bat c èc /k/ case ch èch /x/ loch (Scottish) d dî /d/ day dd èdd /ð/ this e ê /ɛ, eː/ bed (short) / closest to hey (long) f èf /v/ vat ff èff /f/ four g èg /ɡ/ gate ng èng /ŋ/ thing h âets, hâ /h/ hat i î (N), î dot (S) /ɪ, iː, j/ bit (short) / machine (long) / yes (as consonant; before vowels) l èl /l/ lad ll ell /ɬ/ not present in English; a voiceless alveolar lateral fricative m èm /m/ mat n en /n/ net o ô /ɔ, oː/ Short, like "bog" in RP; long like stove in Scottish English, North Central American English and West/Central Canadian English p pî /p/ pet ph ffî /f/ phone r èr /r/ rat (trilled) rh rhî, rhô /r̥/ pray (trilled): an unvoiced s ès /s/ sat t tî /t/ tan th èth /θ/ thin u û (N), û bedol (S) /ɨ̞, ɨː/ (N), /ɪ, iː/ (S) for Southern variants: bit (short) / machine (long); /ɨ̞, ɨː/ not found in English. w ŵ /ʊ, uː, w/ book (short) / pool (long) / wet (as consonant) y ŷ /ɨ̞, ɨː, ə/ (N)
/ɪ, iː, ə, əː/ (S)for Southern variants: bit (final syllable, short) / machine (final syllable, long)
above (other places, short) / roses /ɨ̞, ɨː/, found in certain dialects of English that differentiate "Rosa's" and "roses", for example, General American.
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Read more about this topic: Welsh Orthography
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—A. Alvarez (b. 1929)