# Scottish Gaelic orthography

Scottish Gaelic orthography has evolved over many centuries and is heavily etymologizing in its modern form. This means the orthography tends to preserve historical components rather than operating on the principles of a phonemic orthography where the graphemes correspond directly to phonemes. This allows the same written form in Scottish Gaelic to result in a multitude of pronunciations, depending on the spoken variant of Scottish Gaelic. For example, the word coimhead ('watching') may result in , , , or . Conversely, it allows the sometimes highly divergent phonetic forms to be covered by a single written form, rather than requiring multiple written forms.

## Alphabet

The alphabet (Scottish Gaelic: aibidil, formerly Beith Luis Nuin from the first three letters of the Ogham alphabet) now used for writing Scottish Gaelic consists of the following Latin script letters, whether written in Roman type or Gaelic type:
    ⟨a, b, c, d, e, f, g, h, i, l, m, n, o, p, r, s, t, u⟩
Vowels may be accented with a grave accent but accented letters are not considered distinct letters. Prior the 1981 Gaelic Orthographic Convention (GOC), Scottish Gaelic traditionally used acute accents on ⟨a, e, o⟩ to denote close-mid long vowels, clearly graphemically distinguishing ⟨è⟩ /ɛː/ and ⟨é⟩ /eː/, and ⟨ò⟩ /ɔː/ and ⟨ó⟩ /oː/. However, since the 1981 GOC and its 2005 and 2009 revisions, standard orthography only uses the grave accent. Since the 1980s, the acute accent has not been used in Scottish high school examination papers, and many publishers have adopted the Scottish Qualifications Authority's orthographic conventions for their books. Despite this, traditional spelling is still used by some writers and publishers, although not always intentionally. In Nova Scotia, the 2009 Gaelic language curriculum guidelines follow the 2005 GOC orthography, but do not change the traditional spelling of words and phrases common to Nova Scotia or in pre–spelling-reform literature.

### Letter names

The early Medieval treatise Auraicept na n-Éces ('The Scholars' Primer') describes the origin of alphabets from the Tower of Babel. It assigns plant names and meanings to the Ogham alphabet, to a lesser extent to Norse Younger Futhark runes, and by extension to Latin letters when used to write Gaelic. Robert Graves' book The White Goddess has been a major influence on assigning divinatory meanings to the tree symbolism. (See also Bríatharogam.) Some of the names differ from their modern equivalents (e.g. dair > darach, suil > seileach).
| Letter | Name(s) (meaning) |
| Aa | Ailm (elm) |
| Bb | Beith (silver birch) |
| Cc | Coll (hazel) |
| Dd | Dair (oak) |
| Ee | Eadha (aspen) |
| Ff | Feàrn (alder) |
| Gg | Gort (ivy) |
| Hh | Uath (hawthorn) |
| Ii | Iogh (yew) |
| Ll | Luis (rowan) |
| Mm | Muin (vine) |
| Nn | Nuin (ash) |
| Oo | Onn (furze) |
| Oo | Oir (spindle) |
| Pp | Peith (downy birch) |
| Rr | Ruis (elder) |
| Ss | Suil (willow) |
| Tt | Teine (furze) |
| Uu | Ura (heather) |

## Consonants

The consonant letters generally correspond to the consonant phonemes as shown in this table. See Scottish Gaelic phonology for an explanation of the symbols used. Consonants are "broad" (velarised) when the nearest vowel letter is one of ⟨a, o, u⟩ and "slender" (palatalised) when the nearest vowel letter is one of ⟨e, i⟩. A back vowel is one of the following; [o(ː) ɔ(ː) ɤ(ː) u(ː) ɯ(ː) a(ː) au]; a front vowel is any other kind of vowel.
| Letter(s) | Letter(s) | Letter(s) | Phoneme(s) | Examples |
| b | broad | broad | /p/ | bàta /ˈpaːʰt̪ə/, borb /ˈpɔɾɔp/ |
| b | slender | before front vowel, or finally | /p/ | bean /pɛn/, caibe /ˈkʰapə/, guib /kɤp/ |
| b | slender | before back vowel | /pj/ | beò /pjɔː/, bealltainn /ˈpjaul̪ˠt̪ɪɲ/, bealach /ˈpjal̪ˠəx/ |
| bh | between vowels, sometimes | between vowels, sometimes | /./ | siubhal /ˈʃu.əl̪ˠ/, iubhar /ˈju.əɾ/ |
| bh | finally, sometimes | finally, sometimes | none | dubh /t̪u/, ubh /u/ |
| bh | usually | broad | /v/ | cabhag /ˈkʰavak/, sàbh /s̪aːv/ |
| bh | usually | slender, before front vowel | /v/ | dhuibh /ˈɣɯiv/, dibhe /ˈtʲivə/ |
| bh | usually | slender, before back vowel | /vj/ | ro bheò /ɾɔ vjɔː/, dà bhealltainn /t̪aː ˈvjaul̪ˠt̪ɪɲ/ |
| see below for ⟨abh, oibh⟩ when they precede consonants ||||
| c | broad | initially, or non-finally after consonant | /kʰ/ | cas /kʰas̪/, cam /kʰaum/ |
| c | broad | between vowels | /ʰk/ | bacadh /ˈpaʰkəɣ/, mucan /ˈmuʰkən/ |
| c | broad | finally after vowel | /ʰk/ | mac /maʰk/ |
| c | broad | finally after consonant | /k/ | corc /kʰɔɾʰk/ |
| c | slender | initially or after consonant | /kʰʲ/ | ceòl /kʰʲɔːl̪ˠ/, ceum /kʰʲeːm/ |
| c | slender | between vowels | /ʰkʲ/ | lice /ˈʎiʰkʲə/, brice /ˈpɾʲiʰkʲə/ |
| c | slender | finally after vowel | /ʰkʲ/ | mic /miʰkʲ/ |
| c | slender | finally after consonant | /kʲ/ | cuilc /kʰulʰkʲ/ |
| ch | broad | broad | /x/ | loch /l̪ˠɔx/, dòchas /ˈt̪ɔːxəs̪/ |
| ch | slender | slender | /ç/ | deich /tʲeç/, dìcheall /ˈtʲiːçəl̪ˠ/ |
| chd | chd | chd | /xk/ | lionntachd /ˈʎuːn̪ˠt̪əxk/, doimhneachd /ˈt̪ɔiɲəxk/ |
| cn | cn | cn | /kʰɾ/ | cneap /kʰɾʲɛʰp/, cneasta /ˈkʰɾʲes̪t̪ə/ |
| d | broad | broad | /t̪/ | cadal /ˈkʰat̪əl̪ˠ/, fada /ˈfat̪ə/ |
| d | slender | slender | /tʲ/ | diùid /tʲuːtʲ/, dearg /ˈtʲɛɾak/ |
| dh | in final -⟨aidh⟩ | in final -⟨aidh⟩ | none | pòsaidh /ˈpʰɔːs̪ɪ/ |
| dh | broad | between vowels | /./ /ɣ/ | odhar /ˈo.ər/, cladhadh /ˈkʰl̪ˠɤ.əɣ/ modhail /ˈmɔɣal/ |
| dh | broad | elsewhere | /ɣ/ | dhà /ɣaː/, modh /mɔɣ/, tumadh /ˈt̪ʰuməɣ/ |
| dh | slender | between vowels | /./ | Gàidheal /ˈkɛː.əl̪ˠ/ |
| dh | slender | elsewhere | /ʝ/ | dhìth /ʝiː/, dhìol /ʝiəl̪ˠ/ |
| see below for ⟨adh, aidh, iodh⟩ when they precede consonants ||||
| f | broad | broad | /f/ | fathan /ˈfahan/, gafann /ˈkafən̪ˠ/ |
| f | slender | before front vowel | /f/ | fios /fis̪/, fèill /feːʎ/ |
| f | slender | before back vowel | /fj/ | fiùran /ˈfjuːɾan/, feòl /fjɔːl̪ˠ/ |
| fh | usual | usual | none | fhios /is̪/, a fharadh /ˈaɾəɣ/ |
| fh | exceptionally | exceptionally | /h/ | fhathast /ha.əs̪t̪/, fhèin /heːn/, fhuair /huəɾʲ/ |
| g | broad | broad | /k/ | gad /kat̪/, ugan /ˈukan/ |
| g | slender | slender | /kʲ/ | gille /ˈkʲiʎə/, leig /ʎekʲ/ |
| gh | finally, sometimes | finally, sometimes | none* | an-diugh /əɲˈtʲu/, nigh /ɲiː/ |
| gh | between vowels | between vowels | /./* /ɣ/ | aghaidh /ˈɤː.ɪ/, fiughar /ˈfju.əɾ/, nigheann /ˈɲiː.an̪ˠ/ laghail /ˈl̪ˠɤɣal/ |
| gh | elsewhere | broad | /ɣ/ | mo ghoc /mə ɣɔʰk/, lagh /l̪ˠɤɣ/ |
| gh | elsewhere | slender | /ʝ/ | mo ghille /mə ʝiʎə/, do thaigh /t̪ə hɤj/ |
| see below for lengthened ⟨agh, aigh, eagh, iogh, ogh, oigh⟩ when preceding another consonant ||||
| gn | gn | gn | /kr/ | gnè /kɾʲɛː/ |
| h | h | h | /h/ | a h-athair /ə hahɪɾʲ/, Hearach /ˈhɛɾəx/ |
| l | broad | broad | /l̪ˠ/ | lachan /ˈl̪ˠaxən/, a laoidh /ə l̪ˠɯj/, balach /ˈpal̪ˠəx/ |
| l | slender | initially, unlenited | /ʎ/ | leabaidh /ˈʎepɪ/, leum /ʎeːm/ |
| l | slender | initially, lenited | /l/ | dà leabaidh /t̪aː lepɪ/, bho leac /vɔ lɛʰk/ |
| l | slender | elsewhere | /l/ | cuilean /ˈkʰulan/, sùil /s̪uːl/ |
| ll | broad | broad | /l̪ˠ/ | balla /ˈpal̪ˠə/, ciall /kʰʲiəl̪ˠ/ |
| ll | slender | slender | /ʎ/ | cailleach /ˈkʰaʎəx/, mill /miːʎ/ |
| m | broad | broad | /m/ | maol /mɯːl̪ˠ/, màla /ˈmaːl̪ˠə/ |
| m | slender | before front vowel | /m/ | milis /ˈmilɪʃ/, tìm /tʰʲiːm/ |
| m | slender | before back vowel | /mj/ | meall /mjaul̪ˠ/, meòg /mjɔːk/ |
| mh | between vowels, sometimes | between vowels, sometimes | /./ | comhairle /ˈkʰo.əɾlə/ |
| mh | broad | broad | /v/ | àmhainn /ˈaːvɪɲ/, caomh /kʰɯːv/ |
| mh | slender | before front vowel | /v/ | caoimhin /ˈkʰɯːvɪɲ/, làimh /ˈl̪ˠaiv/ |
| mh | slender | before back vowel | /vj/ | do mhealladh /t̪ɔ ˈvjal̪ˠəɣ/, dà mheall /t̪aː vjaul̪ˠ/ |
| see below for ⟨amh, eadh, oimh, uimh⟩ when they precede consonants ||||
| n | broad | initially, unlenited | /n̪ˠ/ | nàbaidh /ˈn̪ˠaːpi/, norrag /ˈn̪ˠɔrˠak/ |
| n | broad | initially, lenited | /n/ | mo nàire /mɔ ˈnaːɾʲɪ/, bho nàbaidh /vɔ ˈnaːpɪ/ |
| n | broad | elsewhere | /n/ | dona /ˈt̪ɔnə/, sean /ʃɛn/ |
| n | slender | initially, unlenited | /ɲ/ | neul /ɲial̪ˠ/, neart /ɲɛɾʃt̪/ |
| n | slender | initially, lenited | /n/ | mo nighean /mɔ ˈni.an/, dà nead /t̪aː nɛt̪/ |
| n | slender | elsewhere, after back vowel | /ɲ/ | duine /ˈt̪ɯɲə/, càineadh /ˈkʰaːɲəɣ/ |
| n | slender | elsewhere, after front vowel | /n/ | cana /ˈkʰanə/, teine /ˈtʰʲenə/ |
| ng | broad | broad | /ŋɡ/ | teanga /ˈtʰʲɛŋɡə/, fulang /ˈful̪ˠəŋɡ/ |
| ng | slender | slender | /ŋʲɡʲ/ | aingeal /ˈaiŋʲɡʲəl̪ˠ/, farsaing /ˈfaɾs̪ɪŋʲɡʲ/ |
| nn | broad | broad | /n̪ˠ/ | ceannaich /ˈkʰʲan̪ˠɪç/, ann /aun̪ˠ/ |
| nn | slender | slender | /ɲ/ | bainne /ˈpaɲə/, tinn /tʰʲiːɲ/ |
| p | broad slender not before back vowel | initially or after consonant | /pʰ/ | post /pʰɔs̪t̪/, campa /ˈkʰaumpə/, peasair /ˈpʰes̪ɪɾʲ/, |
| p | broad slender not before back vowel | between vowels | /ʰp/ | cupa /ˈkʰuʰpə/, cipean /ˈkʰʲiʰpan/ |
| p | broad slender not before back vowel | finally after vowel | /ʰp/ | cuip /ˈkʰuiʰp/ |
| p | broad slender not before back vowel | finally after consonant | /p/ | ailp /alp/ |
| p | slender before back vowel | after consonant, or initially | /pj/ | piuthar /ˈpʰju.əɾ/, peall /pʰjaul̪ˠ/ |
| ph | broad | broad | /f/ | sa phost /s̪ə fɔs̪t̪/, bho phàiste /vɔ ˈfaːʃtʲə/ |
| ph | slender | before front vowel | /f/ | dà pheasair /t̪aː ˈfes̪ɪɾʲ/, mo pheata /mɔ ˈfɛʰt̪ə/ |
| ph | slender | before back vowel | /fj/ | mo phiuthar /mɔ ˈfju.əɾ/, sa pheann /s̪ə fjaun̪ˠ/ |
| r | initially, unlenited | initially, unlenited | /rˠ/ | ràmh /rˠaːv/, rionnag /ˈrˠun̪ˠak/ |
| r | initially, lenited | initially, lenited | /ɾ/ | do rùn /tɔ ɾuːn/, bho rèic /vɔ ɾeːʰkʲ/ |
| r | elsewhere | broad | /ɾ/ | caran /ˈkʰaɾan/, mura /ˈmuɾə/ |
| r | elsewhere | slender | /ɾʲ/ | cìr /kʰʲiːɾʲ/, cuireadh /ˈkʰuɾʲəɣ/ |
| rr | rr | rr | /rˠ/ | cearr /kʰʲaːrˠ/, barra /ˈparˠə/ |
| -rt, -rd | -rt, -rd | -rt, -rd | /ɾʃt̪/ | neart /ɲɛɾʃt̪/, bord /pɔːɾʃt̪/ |
| s | broad | broad | /s̪/ | sàr /s̪aːɾ/, casan /ˈkʰas̪an/ |
| s | slender | slender | /ʃ/ | siùcair /ˈʃuːʰkɪɾʲ/, càise /ˈkʰaːʃə/ |
| sh | broad | broad | /h/ | ro shalach /ɾɔ ˈhal̪ˠəx/, glè shoilleir /kleː ˈhɤʎɪɾʲ/ |
| sh | slender | before front vowel | /h/ | dà shìl /t̪aː hiːʎ/, glè shean /kleː hɛn/ |
| sh | slender | before back vowel | /hj/ | de shiùcair /tʲe ˈhjuːʰkɪɾʲ/, a sheòladh /ə ˈhjɔːl̪ˠəɣ/ |
| sr, str | sr, str | sr, str | /s̪t̪ɾ/ | sràc /s̪t̪ɾaːʰk/, strì /s̪t̪ɾʲiː/ |
| t | broad | initially, or non-finally after consonant | /t̪ʰ/ | tasdan /ˈt̪ʰas̪t̪an/, molta /ˈmɔl̪ˠt̪ə/ |
| t | broad | between vowels | /ʰt̪/ | bàta /ˈpaːʰt̪ə/ |
| t | broad | finally, after vowel | /ʰt̪/ | put /pʰuʰt̪/ |
| t | broad | finally, after consonant | /t/ | |
| t | slender | initially, or non-finally after consonant | /tʰʲ/ | tiugh /tʰʲu/, caillte /ˈkʰaiʎtʲə/ |
| t | slender | between vowels | /ʰtʲ/ | litir /ˈʎiʰtʲɪɾʲ/ |
| t | slender | finally, after vowel | /ʰtʲ/ | cait /kʰɛʰtʲ/ |
| t | slender | finally, after consonant | /tʲ/ | ailt /altʲ/ |
| th | finally | finally | none | teth /tʰʲe/, leth /ʎe/, strath /s̪t̪ɾa/ |
| th | between vowels | between vowels | /./ /h/ | leotha /ˈlɔ.ə/, piuthar /ˈpʰju.əɾ/, cnòthan /ˈkɾɔː.ən/ beatha /ˈpɛhə/, fathan /ˈfahan/, a mhàthair /ə ˈvaːhɪɾʲ/ |
| th | initially | broad | /h/ | mo thòn /mɔ hɔːn/, do thaigh /t̪ɔ hɤʝ/ |
| th | initially | slender, before front vowel | /h/ | thig /hikʲ/, ro thinn /rˠɔ hiːɲ/ |
| th | initially | slender, before back vowel | /hj/ | do theaghlach /t̪ɔ ˈhjɔːl̪ˠəx/, glè thiugh /kleː hju/ |

## Vowels

Many of the rules in this section only apply in stressed syllables. In unstressed syllables, the range of vowels is highly restricted, mainly /ə, ɪ, a/ appearing and on occasion /ɔ/. Only certain vowel graphs appear in unstressed syllables: ⟨a, ai, e, ea, ei, i⟩ and very infrequently ⟨o, oi, u, ui⟩.
| Letter(s) | Letter(s) | Letter(s) | Phoneme(s) | Examples |
| a | unstressed | in -⟨ag⟩ in -⟨an⟩ (when not plural) | /a/ | cnèatag /ˈkʰɾʲiaʰt̪ak/, luchag /ˈl̪ˠuxak/ lochan /ˈl̪ˠɔxan/, beagan /ˈpekan/ |
| a | unstressed | elsewhere | /ə/ | balach /ˈpal̪ˠəx/, balla /ˈpal̪ˠə/ |
| a | stressed | before ⟨dh, gh⟩ + vowel or word finally | /ɤ/ | dragh /t̪ɾɤɣ/, laghail /ˈl̪ˠɤɣal/ |
| a | stressed | before ⟨ll, m, nn⟩ + consonant or word finally | /au/ | bann /paun̪ˠ/, calltainn /ˈkʰaul̪ˠt̪ɪɲ/, campa /ˈkʰaumpə/ |
| a | stressed | before ⟨rr⟩ + consonant or word finally before ⟨rn, rd⟩ | /aː/ | barr /paːrˠ/, carnadh /ˈkʰaːɾnəɣ/ |
| a | stressed | elsewhere | /a/ | acras /ˈaʰkɾəs̪/, gealladh /ˈkʲal̪ˠəɣ/, barra /ˈparˠə/ |
| See below for ⟨abh, adh, agh, amh⟩ when they precede consonants ||||
| ai | unstressed | in -⟨ail⟩ | /a/ | modhail /ˈmɔɣal/, eudail /ˈeːt̪al/ |
| ai | unstressed | elsewhere | /ɪ/ /e/ /ə/ | caraich /ˈkʰaɾɪç/, mholainn /ˈvɔl̪ˠɪɲ/ air an fhèill /eɾʲəˈɲeːʎ/ comhairle /ˈkʰo.əɾlə/ |
| ai | stressed | before ⟨ll, m, nn⟩ + consonant or word finally before ⟨bh, mh⟩ + consonant | /ai/ | caill /ˈkʰaiʎ/, cainnt /ˈkʰaiɲtʲ/ aibhne /ˈaivɲə/, aimhreid /ˈaivɾʲɪtʲ/ |
| ai | stressed | before ⟨rr⟩ + consonant or word finally before ⟨rn, rd⟩ | /aː/ | aird /aːɾʃt̪/ |
| ai | stressed | elsewhere | /a/ | baile /ˈpalə/, lainnir /ˈl̪ˠaɲɪɾʲ/ |
| See below for ⟨aidh⟩, ⟨aigh⟩ when they precede consonants ||||
| à | à | à | /aː/ | àlainn /ˈaːl̪ˠɪɲ/, bràmar /ˈpɾaːməɾ/ |
| ài | ài | ài | /aː/ /ɛː/ | àite /ˈaːʰtʲə/, càil /kʰaːl/ Gàidheal /ˈkɛː.əl̪ˠ/, pàipear /ˈpʰɛːʰpəɾ/ |
| ao | ao | ao | /ɯː/ | maol /mɯːl̪ˠ/, caomh /kʰɯːv/ |
| aoi | before ⟨mh, bh⟩ + consonant or word finally | before ⟨mh, bh⟩ + consonant or word finally | /ɯi/ | aoibhneas /ˈɯivɲəs̪/, caoimhneas /ˈkʰɯivɲəs̪/ |
| aoi | elsewhere | elsewhere | /ɯː/ | faoileag /ˈfɯːlak/, caoimhin /ˈkʰɯːvɪɲ/ |
| e | unstressed | unstressed | /ə/ | maise /ˈmaʃə/, cuine /ˈkʰuɲə/ |
| e | stressed | stressed | /e/ | teth /tʰʲe/, le /le/ |
| ea | unstressed | in -⟨eag⟩ | /a/ | faoileag /ˈfɯːlak/, uiseag /ˈɯʃak/ |
| ea | unstressed | elsewhere | /ə/ | rinnear /ˈrˠiɲəɾ/, mìltean /ˈmiːltʲən/ |
| ea | stressed | before ⟨dh, gh⟩ finally | /ɤ/ | feadh /fjɤɣ/, seagh /ʃɤɣ/ |
| ea | stressed | before ⟨d, g, s⟩ | /e/ | eadar /ˈet̪əɾ/, creagan /ˈkʰɾʲekən/ |
| ea | stressed | before ⟨ll, nn⟩ + consonant or word finally | /au/ | peann /pʰjaun̪ˠ/, teannta /ˈtʰʲaun̪ˠt̪ə/ |
| ea | stressed | before ⟨rr⟩ + consonant or word finally before ⟨rn⟩ | /aː/ | fearna /ˈfjaːɾnə/, dearrsadh /ˈtʲaːrˠs̪əɣ/ |
| ea | stressed | before ⟨ll, nn, rr⟩ + vowel, initially | /ja/ | eallach /ˈjal̪ˠəx/, earrach /ˈjarˠəx/ |
| ea | stressed | before ⟨ll, nn, rr⟩ + vowel, elsewhere | /a/ | ceannard /ˈkʰʲan̪ˠəɾʃt̪/, gealladh /ˈkʲal̪ˠəɣ/ |
| ea | stressed | elsewhere | /ɛ/ | fear /fɛɾ/, earrann /ˈjarˠən̪ˠ/ |
| See below for ⟨eagh, eamh⟩ when they precede consonants ||||
| èa | èa | èa | /ia/ | dèan /ˈtʲian/, cnèatag /ˈkʰɾʲiaʰt̪ak/ |
| ei | unstressed | unstressed | /ɪ/ | aimhreid /ˈaivɾʲɪtʲ/, bigein /ˈpikʲəɲ/ |
| ei | stressed | before ⟨ll, m, nn⟩ + consonant or word finally | /ei/ | greim /ˈkɾʲeim/, peinnsean /ˈpʰeiɲʃan/ |
| ei | stressed | elsewhere | /e/ | ceist /kʰʲeʃtʲ/, seinneadair /ˈʃeɲət̪ɪɾʲ/ |
| è, èi | è, èi | è, èi | /ɛː/ /eː/ | crè /kʰɾʲɛː/, sèimh /ʃɛːv/ dè /tʲeː/, cèile /ˈkʰʲeːlə/ |
| eo | eo | eo | /ɔ/ | deoch /tʲɔx/, leotha /ˈlɔ.ə/ |
| eò, eòi | initially | initially | /jɔː/ | eòlas /ˈjɔːl̪ˠəs̪/, eòin /jɔːɲ/ |
| eò, eòi | elsewhere | elsewhere | /ɔː/ | seòl /ʃɔːl̪ˠ/, meòir /mjɔːɾʲ/ |
| eu | before ⟨m⟩ or in literary words | before ⟨m⟩ or in literary words | /eː/ | Seumas /ˈʃeːməs̪/, leum /ʎeːm/, treun /t̪ʰɾʲeːn/ |
| eu | elsewhere | elsewhere | /ia/ | ceud /kʰʲiat̪/, feur /fiaɾ/ |
| i | unstressed | unstressed | /ɪ/ | litir /ˈʎiʰtʲɪɾʲ/, fuirich /ˈfuɾʲɪç/ |
| i | stressed | before ⟨ll, m, nn⟩ + consonant or word finally | /iː/ | till /tʰʲiːʎ/, sinnsear /ˈʃiːɲʃəɾ/ |
| i | stressed | elsewhere | /i/ | thig /hikʲ/, tinneas /ˈtʰʲiɲəs̪/ |
| ì | ì | ì | /iː/ | cìr /kʰʲiːɾʲ/, rìbhinn /ˈrˠiːvɪɲ/ |
| ia | ia | ia | /iə/ /ia/ | liath /ʎiə/, iarraidh /ˈiərˠɪ/ sgian /s̪kʲian/, dia /tʲia/ |
| io | before ⟨ll, nn⟩ + consonant or word finally | initially | /ju/ | ionnsaich /ˈjuːn̪ˠs̪ɪç/ |
| io | before ⟨ll, nn⟩ + consonant or word finally | elsewhere | /uː/ | lionn /ʎuːn̪ˠ/, fionntach /ˈfjuːn̪ˠt̪əx/ |
| io | before ⟨ll, nn⟩ + vowel | before ⟨ll, nn⟩ + vowel | /u/ | fionnar /ˈfjun̪ˠəɾ/, sionnach /ˈʃun̪ˠəx/ |
| io | elsewhere | elsewhere | /i/ | fios /fis̪/, lios /ʎis̪/ |
| See below for ⟨iodh, iogh⟩ when they precedes consonants ||||
| ìo | ìo | ìo | /iə/ | mìos /miəs̪/, cìoch /kʰʲiəx/ |
| iu | initially | initially | /ju/ | iubhar /ˈju.əɾ/ |
| iu | before ⟨rr, rs⟩ | before ⟨rr, rs⟩ | /uː/ | ciurr /kʰʲuːrˠ/, siursach /ˈʃuːɾs̪əx/ |
| iu | elsewhere | elsewhere | /u/ | fliuch /flux/, siubhal /ˈʃu.əl̪ˠ/ |
| iù, iùi | iù, iùi | iù, iùi | /uː/ | diù /tʲuː/, ciùil /kʰʲuːl/ |
| o | before ⟨b, bh, g, gh, mh⟩ or ⟨m⟩ + vowel | before ⟨b, bh, g, gh, mh⟩ or ⟨m⟩ + vowel | /o/ | gob /kop/, bogha /ˈpo.ə/ |
| o | before ⟨ll, m, nn⟩ + consonant or word finally | before ⟨ll, m, nn⟩ + consonant or word finally | /ɔu/ | tom /ˈt̪ʰɔum/, tolltach /ˈt̪ʰɔul̪ˠt̪əx/ |
| o | before ⟨rr⟩ + consonant or word finally before ⟨rn, rd⟩ | before ⟨rr⟩ + consonant or word finally before ⟨rn, rd⟩ | /ɔː/ | torr /t̪ʰɔːrˠ/, dornan /ˈt̪ɔːɾnan/ |
| o | elsewhere | elsewhere | /ɔ/ | loch /l̪ˠɔx/, follais /ˈfɔl̪ˠɪʃ/, dorra /ˈt̪ɔrˠə/ |
| See below for ⟨ogh⟩ when it comes before consonants ||||
| oi | before ⟨b, bh, g, gh, mh⟩ or ⟨m⟩ + vowel | before ⟨b, bh, g, gh, mh⟩ or ⟨m⟩ + vowel | /o/ | |
| oi | before ⟨ll, m, nn⟩ + consonant or word finally | before ⟨ll, m, nn⟩ + consonant or word finally | /əi/ | broinn /pɾəiɲ/, oillt /əiʎtʲ/ |
| oi | elsewhere | elsewhere | /ɤ/ /ɔ/ | goid /kɤtʲ/, doirbh /ˈt̪ɤɾʲɤv/, coileach /ˈkʰɤləx/ toil /t̪ʰɔl/, coire /ˈkʰɔɾʲə/ |
| See below for ⟨oibh, oigh, oimh⟩ when they precede consonants ||||
| ò, òi | ò, òi | ò, òi | /oː/ /ɔː/ | bò /poː/, còig /kʰoːkʲ/ òir /ɔːɾʲ/, bòid /pɔːtʲ/ |
| u | before ⟨ll, m, nn⟩ + consonant or word finally before ⟨rr, rn⟩ | before ⟨ll, m, nn⟩ + consonant or word finally before ⟨rr, rn⟩ | /uː/ | cum /kʰuːm/, sunndach /ˈs̪uːn̪ˠt̪əx/, murn /muːɾn/ |
| u | elsewhere | elsewhere | /u/ | dubh /t̪u/, cumail /ˈkʰumal/ |
| ua, uai | before ⟨m, n, ng⟩ | before ⟨m, n, ng⟩ | /ua/ | cuan /ˈkʰuan/, uaine /ˈuaɲə/ |
| ua, uai | elsewhere | elsewhere | /uə/ | tuagh /t̪ʰuəɣ/, duais /t̪uəʃ/ |
| ui | before ⟨m, n, ng, s⟩ | before ⟨m, n, ng, s⟩ | /ɯ/ | uisge /ˈɯʃkʲə/, duine /ˈt̪ɯɲə/ |
| ui | before ⟨dh⟩ | before ⟨dh⟩ | /ɯi/ | buidhe /ˈpɯi.ə/, suidhe /ˈs̪ɯi.ə/ |
| ui | before ⟨ll, m, nn⟩ + consonant or word finally | before ⟨ll, m, nn⟩ + consonant or word finally | /ɯi/ | druim /ˈt̪ɾɯim/, muinntir /ˈmɯiɲtʲɪɾʲ/ |
| ui | before ⟨ll, m, nn⟩ + vowel | before ⟨ll, m, nn⟩ + vowel | /ɯ/ | cluinneadh /ˈkl̪ˠɯɲəɣ/, tuilleadh /ˈt̪ʰɯʎəɣ/ |
| ui | elsewhere | elsewhere | /u/ | cuir /kʰuɾʲ/, tuit /t̪ʰuʰtʲ/ |
| See below for ⟨uimh⟩ when it precedes consonants ||||
| ù, ùi | ù, ùi | ù, ùi | /uː/ | sùil /s̪uːl/, cùis /kʰuːʃ/ |

## Vowel-consonant combinations

⟨bh, dh, gh, mh⟩ are commonly pronounced as vowels or are deleted if they are followed by a consonant. For example, in cabhag the ⟨bh⟩ is usually /v/ but in cabhlach the ⟨bh⟩ has turned into an /u/ vowel, yielding /au/ rather than /av/ in the first syllable.
| Letters | Phoneme(s) | Examples |
| abh, amh | /au/ | cabhlach /ˈkʰaul̪ˠəx/, samhradh /ˈs̪auɾəɣ/ |
| adh, agh | /ɤː/ | adhbran /ˈɤːpɾan/, ladhran /ˈl̪ˠɤːɾan/ |
| aidh | /ai/ | snaidhm /ˈs̪n̪ˠaim/ |
| aigh | /ɤi/ | saighdear /ˈs̪ɤitʲəɾ/, maighdean /ˈmɤitʲən/ |
| eagh | /ɤː/ | do theaghlach /t̪ə ˈhjɤːl̪ˠəx/ |
| eamh | /ɛu/ | geamhradh /ˈkʲɛuɾəɣ/, leamhrag /ˈʎɛuɾak/ |
| iodh, iogh | /iə/ | tìodhlaic /ˈtʰʲiəl̪ˠɪʰkʲ/, ioghnadh /ˈiənəɣ/ |
| ogh | /oː/ | foghnaidh /ˈfoːnɪ/, roghnaich /ˈrˠoːnɪç/ |
| oibh | /ɤi/ | goibhle /ˈkɤilə/, goibhnean /ˈkɤinən/ |
| oigh | /ɤi/ | oighre /ˈɤiɾʲə/, sloighre /ˈs̪l̪ˠɤiɾʲə/ |
| oimh | /ɔi/ | doimhne /ˈt̪ɔiɲə/, doimhneachd /ˈt̪ɔiɲəxk/ |
| uimh | /ui/ | cuimhne /ˈkʰuiɲə/, cuimhneachadh /ˈkʰuiɲəxəɣ/ |

## Epenthetic vowels

Where an ⟨l, n, r⟩ is followed (or in the case of ⟨m⟩, preceded) by a ⟨b, bh, ch, g, gh, m, mh⟩, an epenthetic vowel is inserted between the two. This is usually a copy of the vowel that preceded the ⟨l, n, r⟩. Examples; Alba /ˈal̪ˠapə/, marbh /ˈmaɾav/, tilg /ˈtʰʲilikʲ/, arm /ˈaɾam/, iomradh /ˈimiɾəɣ/.
If this process would lead to the sound sequence /ɛɾɛ/, the epenthetic vowel is an /a/ in many dialects, e.g dearg /ˈtʲɛɾak/.

## Defunct combinations

The acute accent is no longer used in standard Scottish Gaelic orthography, although it may be encountered in late 20th century writings, and occasionally in contemporary writings, especially in Canadian Gaelic.
| Letter(s) | Letter(s) | Letter(s) | Phoneme(s) | Examples |
| á | á | á | /a/ | ás /as/ |
| é, éi | é, éi | é, éi | /eː/ | Dùn Éideann /dun ˈeːtʲən̪ˠ/, éirigh /eːɾʲɪ/ |
| ó, ói | ó, ói | ó, ói | /oː/ | bó /poː/, cóig /kʰoːkʲ/, mór /moːɾ/ |
Certain spellings have also been regularised where they violate pronunciation rules. "Tigh" in particular can still be encountered in house names and certain place names, notably Tighnabruaich and Eilean Tigh.
* So → Seo
* Sud → Siud
* Tigh → Taigh