Árabe del Golfo
is another possible loanword phoneme, as in the word or ("sandawitš" or "sāndwitš" 'sandwich'), though a number of varieties instead break up the and sounds with an epenthetic vowel. Egyptian Arabic treats as two consonants () and inserts , as [C] or [C], when it occurs before or after another consonant. is found as normal in Iraqi Arabic and Gulf Arabic. Normally the combination ("tā’-shīn") is used to transliterate the . Otherwise Arabic usually substitutes other letters in the transliteration of names and loanwords like the Persian character which is used for writing