1. Spelling: /p/ can be spelled as
P as in pen, paper = pen ˈpeɪpə
PP as in upper = ˈʌpə
/p/ is silent in
psalm sɑːm

2. Distribution: /p/ can occur initially, medially and finally in words as in pin /pɪn/ (initial), supper /ˈsʌpə/(medial) and gap /ɡæp/(final).

3. Allophonic variants
1. /p/ is aspirated (i. c ., released with a strong puff of air) when it occurs initially in a stressed syllable. The aspirated variety can be represented by the symbol

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5. /p/ is unaspirated when ii occurs after /s/ and in unaccented syllables e.g.,

6. /p/ is nasally released when it is followed by /m/,

7. /p/ is not released audibly when it occurs finally or before another plosive or affricate, e.g.,

8. /b/ is voiced bilabial plosive.

9. Spelling: /b/ is represented by the letters band bb in beer /bɪə/, tobacco  /təˈbækəʊ/, rubber /rʌbə/, and tub /tʌb/.
/b/ is silent in:
thumb /θʌm/, lamb /læm/, plumber /plʌmə/, etc.

10. Distribution: /b/ occur initially, medially and finally as:
bin
/bɪn/ 
rubber
/rʌbə/ 
tub
/tʌb/

11. /b/ is nasally released when it is immediately followed by /m/ e.g.,
Allophonic variants:
/b/ is nasally released when it is immediately followed by /m/ e.g.,
submit
/səbˈmɪt /
submarine
/sʌbməˈriːn/

12. /b/ is not released audibly when it occurs finally and when it is followed by another plosive or affricate,
tub
tʌb 
final
subject
ˈsʌbʤɪkt
Before an affricate
əbˈteɪn
Before another plsive

13. /t/
Distribution
initially = tell
medially = obtain
finally = bat.

14. Allophonic variants /t/ is aspirated initially tʌb tub əˈteɪn attain
potato
pəˈteɪtəʊ

15. /t/ is unaspirated when it is preceded by /s/ and when it occurs in an unstressed syllable
stain
steɪn 
stamp
stæmp 
butter
ˈbʌtə 
computer
kəmˈpjuːtə

16. /t/ is nasally released when it is immediately followed /n/
cotton
ˈkɒtn 
button
ˈbʌtn

17. /t/ is laterally released when it IS immediately followed by /l/
little
ˈlɪtl 
cattle
ˈkætl

18. /t/ is not released audibly when it occurs finally in a word and when it is immediately followed by another plosive or affricate e.g.,
cut
kʌt 
football
ˈfʊtbɔːl 
that church
ðæt ʧɜːʧ

19. /d/
Spellings: /d/ is represented by the letters d. dd as in dog, rudder, good
Distribution
day
/deɪ /
modest
/ˈmɒdɪst/ 
bad
/bæd/

20. Allophonic Variants
/d/ is released laterally when it is immediately followed by /n/.
sudden
ˈsʌdn 
gladden
ˈglædn

21. /d/ is released nasally when it is immediately followed by /1/.
riddle
ˈrɪdl 
bridle
ˈbraɪdl

22. /d/ is not released audibly when it occurs finally and when it is immediately followed by another plosive or affricate
good
gʊd 
bad boy
bæd bɔɪ 
good jam
gʊd ʤæm

23. /k/ Spellings: /kl is represented by: The letter k as in book.
The letter c as in cot, music.
The letters ch as in character.
The letters ck as in back.
The letters cc as in account.
The letters que as in cheque.

24. Distribution: /k/ can occur initially, medially and finally in a word as in calm (initial) reckon (medial) and like (final).
calm
kɑːm 
reckon
ˈrekən 
like
laɪk

25. Allophonic Variants:
/k/ is aspirated when it occurs initially in a stressed syllable. e.g.,
captain
ˈkæptɪn 
kit
kɪt

26. /k/ unaspiratcd after /s/ and in unaccented syllables, e.g.,
skin
skɪn 
canal
kəˈnæl

27. /g/ is articulated like /k/ described above except that during the articulation of /g/ the vocal cords vibrate producing voice /g/ can thus be described as a voiced velar plosive.

28. Spellings: get get glory ˈglɔːri bag bæg luggage ˈlʌgɪʤ baggage ˈbægɪʤ
The letter g as in get, glory and bag
2. The letters gg as in baggage and luggage
get
get 
glory
ˈglɔːri 
bag
bæg
luggage
ˈlʌgɪʤ 
baggage
ˈbægɪʤ

29. Fricatives: There are nine fricatives in English
labio-dental /f/ and /v/,
interdental /θ/ and /ð/,
alveolar /s/ and /z/,
Palatoalveolar /ʃ/ and /ʒ/, and glottal /h/.

30. The lower lip is very close to the edge of the upper front teeth, thus forming an incomplete obstruction.

31. Spelling The letter f and in five, fool
The letter ff as in coffee, affair.
The letter ph as in physics, photograph.
The letter gh as in cough, rough.

32. Distribution:
/f/ can occur initially, medially and finally as in five (initial), offer (medial) and roof (final).

33. /v/ /v/ exactly like /f/ but is voiced.
Spellings: /v/ is represented by

34. Distribution
/v/: initially (vine), medially (cover) and finally (love)

35. /θ/ Voiceless dental fricative Spellings: /θ/ is spelled –th
Distribution
Initially (thick), medially (method) and finally (both)

36. /ð/ /ð/ a voiced dental fricative.
Spellings: /ð/ is spelled as th as in then and that.
Distribution: initially (then), medially (leather) and finally (breathe)

37. /s/ Voiceless alveolar fricative Spellings The letter s as in sin.
The letters ss as in message, pass.
Final x is pronounced /ks/ as in box, box, taxi.

38. Other fricatives are produced with different places of articulation: For the alveolar fricatives /s/ and /z/, the tip of the tongue is close to the alveolar ridge. The teeth are very close together.

39. The friction for /s/ is strong, even stronger than for /θ/
The friction for /s/ is strong, even stronger than for /θ/. For /s/ the vocal cords do not vibrate; they vibrate for /z/ when it occurs before vowels or in intervocalic positions. E.g. zone, easy, etc.

40. Distribution
/s/: initially, medially and finally
seen passive less

41. /z/
Voiced alveolar fricative
Spellings

42. Distribution:
/z/ initially, medially and finally
zoo puzzle lose

43. Inflectional suffixes
/s/, if the stem ends with a voiceless consonant except /s/, /ʃ/, /ʧ/
cats
kæts 
cups
kʌps 
puffs
pʌfs 
cooks
kʊks

44. /z/, if the stem ends with a voiced sound except /z/, /ʒ/, /ʤ/
boys
bɔɪz 
eggs
egz 
lads
lædz 
comes
kʌmz 
nuns
nʌnz 
calls
kɔːlz 
writhes
raɪðz 
laws
lɔːz

45. /iz/, if the root ends in /s/, /z/, /ʃ/, /ʒ/, /ʧ/ and /ʤ/
losses
ˈlɒsɪz 
buzzes
ˈbʌzɪz 
bushes
ˈbʊʃɪz 
churches
ˈʧɜːʧɪz 
judges
ˈʤʌʤɪz 

46. /ʃ/
Spelling
The letters sh as in shine, sheep
The letters ch as in machine
The letter s+u as in sugar
The letters ti as in nation, caution.
The letter cas in efficient.
The letter ss as in pressure
The letters ci as in conscience /ˈkɒnʃəns/ .

47. Distribution
/ʃ/ occurs initially, medially and finally as in shell (initial) pressure (medial) and fish (final).

48. /ʒ/
Voiced palate-alveolar fricative.
Spellings:
The letters si as in decision, vision,
The letters s+u as in pleasure, leisure,
The letters ge as in French loan words like rouge, garage

49. Distribution /ʒ/ occurs only medially in English words.
pleasure ˈplɛʒə (medial) and beige beɪʒ (final).

50. Spellings:
/h/ is always represented by the letter h.
Allophonic Variants:
/h/ is voiced between two vowels: behind, beehive.

51. Distribution: hat hæt (initial), behave bɪˈheɪv (medial).
/h/ occurs only initially and medial1y:
hat hæt (initial), behave bɪˈheɪv (medial).

52. Affricates Spelling: / ʧ/ is represented by:
ch as in cheap, church: /ʧiːp/,  /ʧɜːʧ/ 
tch as in batch: /bæʧ/
t+ure as in picture: /ˈpɪkʧə/
t+ion as in question. /ˈkwestʃən/

53. Distribution: / ʧ/ Initially: chip /ʧɪp/ Medially: butcher /ˈbʊʧə/
Finally: catch /kæʧ/

54. /ʤ/ Spelling: Initial j as in jump. /ʤʌmp/
Initial g as in gin, gentle. /ʤɪn/, /ˈdʒentl/
gg as in sug'gest. / səˈdʒest /
Final ge as in luggage, revenge. /ˈlʌgɪʤ/, /rɪˈvendʒ/ 
di as in soldier. /ˈsəʊlʤə/
Medial gi as in religion. /rɪˈlɪdʒən/

55. /ʤ/ Distribution Initially as in join: /dʒɔɪn/
Medially as in religion: /rɪˈlɪdʒən/
Finally as in badge: /bædʒ/

56. Nasals Explained here: /m/ Spelling:
m as in mother: /ˈmʌðə/ (initial) and exam /ɪɡˈzæm/ (final)
mm as in summer: /ˈsʌmə/ (medial)

57. 3. mb as in limb /lɪm/ 4. mn as in autumn /ˈɔːtəm/ 5
3. mb as in limb /lɪm/ 4. mn as in autumn /ˈɔːtəm/ 5. gm as in paradigm /ˈpærədaɪm/

58. /n/ n as in not: /nɒt/ (initial) nn as in runner: /ˈrʌnə/ (medial)
kn as in know: /nəʊ/
gn as in sign: /saɪn/ (final)
ne as in caffeine: /ˈkæfiːn/

59. /ŋ/ Spelling ng as in spring, hung, song sprɪŋ hʌŋ sɒŋ
n(+k) as in ankle, link, bank ˈæŋkl, lɪŋk, bæŋk
n(+c) as in uncle function extinct
ˈʌŋkl ˈfʌnŋkʃən ɪksˈtɪŋkt

60. Laterals Spelling: l as in leave /liːv/ ll as in villain /ˈvɪlən/
le as in circle /ˈsɜːkəl/

61. Allophonic variants
Dental /l/ is used when it is followed by /θ/, /helθ/
Or as in tell them /tel ðəm/

62. Trills Spelling /r/is represented by the letter r
It occurs before a vowel sound
red red
run rʌn
dry draɪ
trail treɪl

63. /r/ is silent
garden ˈgɑːdn
larder ˈlɑːdə
early ˈɜːli
jerk ʤɜːk

64. Allophonic Variants: /r/ is voiced after d in words like dry draɪ
draw drɔː
/r/ is voiceless after /p, t, k/ in words like:
pray preɪ
try traɪ
cry kraɪ

65. /r/ is voiced between two vowels and after /θ/ very ˈveri sorry ˈsɒri three θriː

66. Distribution
Initial: read riːd
Medial: moderate ˈmɒdərɪt

67. Linking /r/
In British English, /r/ does not occur finally, but when the following word begins with a vowel sound, /r/ is inserted
Consider the following examples:
hare /heə/
The hare and the tortoise ðə heər ænd ðə ˈtɔːtəs

68. Glides; Semi-vowels
When we produce a glide, our tongue moves in a gliding manner toward the next vowel sound.

69. semi-vowel
/w/ is thus a voiced rounded labio-velar semi-vowel.
Spelling: /w/ is represented by
The letter w as in west.
The letters wh as in why. /wai/
The letter u as in queen.

70. Distribution: /w/ occurs initially as in west and medially as in queen kwiːn
It does not occur finally.

71. /j/
Spelling:
y as in yet
u as in usual /ˈjuːʒuəl/

72. Distribution: initially as in young /jʌŋ/
medial as in beyond /bɪˈjɒnd/
It does not occur finally.