廈門話
The inventory of initial consonants in the Quanzhou dialect is identical to the Amoy dialect and almost identical to the Zhangzhou dialect. The Quanzhou dialect is missing the phoneme found in the Zhangzhou dialect due to a merger of into . The distinction between () and () was still made in the early 19th century, as seen in "Huìyīn Miàowù" () by Huang Qian (), but "Huìyīn Miàowù" already has nine characters categorized into both initials. Rev. Carstairs Douglas has already observed the merger in the late 19th century. In some areas of Yongchun, Anxi and Nan'an, there are still some people, especially those in the older generation, who distinguish from , showing that the merger is a recent innovation.