宜蘭市
In addition to the standard syllables detailed above, there are several regional variations of Hokkien which can be represented with non-standard or semi-standard spellings. In the Zhangzhou dialect, spoken in Zhangzhou, parts of Taiwan (particularly the northeastern coast around Yilan City) and parts of Malaysia (particularly in Penang), there is a final , for example in "egg" and "cooked rice" , which has merged with in mainstream Taiwanese. The Zhangzhou dialect also has the vowel /ɛ/, written as or (with a dot above right, by analogy with ), which has merged with in mainstream Taiwanese.