7. _j_ is sounded as in English. It generally represents what was once written _s_. Lhuyd writes _dzh_ for this sound, and the MSS. often represent it by _g_.

8. _k_ is generally only used before _e_, _i_, _y_, or as a final. It has the same sound as in English. It often happens in grammatical inflections that a broad root vowel is changed to a thin one. In such cases if the preceding letter is a _c_ it must be changed to _k_.

A Handbook of the Cornish Language — Part 39

9. _l_ has the ordinary English sound. Sometimes a double _l_ of earlier Cornish was written _lh_ (_telhar_, place, for _teller_). This may perhaps represent the aspirated _ll_ of Welsh, or (as in Portuguese) the _l mouillé_ (as _li_ in _valiant_).

A Handbook of the Cornish Language — Part 39

10. _m_ has usually the same sound as in English. When it follows a _short_ vowel in an _accented syllable_ or a _monosyllable_, it has a peculiar sound as though a _b_ were prefixed to it, or as though the speaker had a slight cold in the head. This _b_ was frequently written in the later MSS., and in the mouths of less educated persons the _b_ supplanted the _m_ altogether. Thus _lemmyn_, now, became successively _lebman_ and _lebban_. The vanishing of the _m_ altogether did not occur in monosyllables, and it is undesirable to imitate it in other words. In the system of spelling adopted in this book, the _b_ will be written in cases where it was habitually written in later Cornish, but even when it is not written it is always to be sounded in the case of _short_ vowels in _accented_ syllables or _monosyllables_.

A Handbook of the Cornish Language — Part 39

11. _n_ is usually sounded as in English. When it follows a _short_ vowel in an _accented_ syllable or in a _monosyllable_, a _d_ sound (analogous to the _b_ sound with _m_) precedes it. This _d_ is often written in the later MSS., and will be used in this book in cases where it is regularly found in later Cornish, but it is to be pronounced even where it is not written. In words of more than one syllable { 63} the _d_ often supplanted the _n_ (e.g. _henna_, that, became successively _hedna_ and _hedda_), and monosyllables were sometimes made into dissyllables by it (e.g. _pen_, _pedn_, _pedden_); but both of these are vulgarisms not to be imitated.

13. _q_ is sounded as in English, and is always followed by _w_. It is generally used in an initial mutation (see Chapter II.) of _gw_, but occurs occasionally, followed by _w_, as a radical sound.