南京话
In Lower Yangtze varieties, the initial has merged with . These initials have also merged in Southwest Mandarin, but as . Most other Mandarin varieties distinguish these initials. The Middle Chinese retroflex initials have merged with affricate initials in non-Mandarin varieties, and also in Southwest Mandarin and most Lower Yangtze varieties. However, the Nanjing dialect retains the distinction, like northern Mandarin varieties. Most Lower Yangtze varieties retain a initial, but in central Jiangsu (including Yangzhou) it has merged with . Tai–Ru varieties retain a distinct initial, but this has merged with the zero initial in other Mandarin varieties.