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The uniquely Swedish phoneme  (the "sje-sound" or voiceless palatal-velar fricative) and its allegedly double places of articulation is a difficult and complex issue that is still debated among phoneticians. Though the acoustic properties of its  allophones are fairly similar, the réalizations can vary considerably according to géography, social status, age, gender as well as social context and are notoriously difficult to describe and transcribe accurately. Most common are various -like sounds, with  occurring mainly in northern Sweden and  in Finland. A voiceless uvular fricative, , can sometimes be used in the varieties influenced by major immigrant languages like Arabic and Kurdish.

The réalizations of  are also highly variable in different dialects and varieties. In Central Swedish dialects  often becomes a fricative , in consonant clusters often as , and especially in Central Standard Swedish as the approximant . Uses of taps like  are also common. In southern Sweden uvular trills or voiced fricatives, ,  are common pronunciations of .

In most varieties of Swedish which use an alvéolar , the combination of  with the consonants () produces retroflex pronunciations, which are described as allophones resulting from assimilation rather than separate phonemes. Thus,  ("map") is réalized as ,  ("north") as , and  ("fresh") as . In the southern varieties, which use a uvular , retroflex réalisations don't occur. Thus,  ("map") is réalized as , etc.