↑The phoneme /f/ is often pronounced as [ɸ], with the lips touching each other rather than the front teeth.
↑In metropolitan areas of the Iberian Peninsula and some Central American countries, /ʎ/ has merged into /ʝ/; the actual realization depends on dialect. In Rioplatense Spanish, it has become [ʃ] or [ʒ]. See yeísmo and साँचा:Harvcoltxt for more information.
↑ अआइईThe nasal consonants/n, m, ɲ/ only contrast before vowels. Before consonants, they assimilate to the consonant's place of articulation. This is partially reflected in the orthography. Word-finally, only /n/ occurs.
↑ अआThe rhotic consonants/ɾ/ ‹r› and /r/ ‹rr› only contrast between vowels. Otherwise, they are in complementary distribution as ‹r›, with [r] occurring word-initially, after /l/, /n/, and /s/, before consonants, and word-finally; [ɾ] is found elsewhere.
↑In many dialects, /ʃ/ is replaced by [tʃ] or [s]; e.g. show[tʃou]~[sou].
↑The Spanish /e/ doesn't quite line up with any English vowel, though the nearest equivalents are the vowel of play (for most English dialects) and the vowel of bed; the Spanish vowel is usually articulated at a point between the two.
↑The Spanish /o/ doesn't quite line up with any English vowel, though the nearest equivalents are the vowel of coat (for most English dialects) and the vowel of raw; the Spanish vowel is usually articulated at a point between the two.