BASIC SPANISH: A GRAMMAR AND WORKBOOK - The Eye

b [b] as in ‘big’ at the beginning of a phrase or after n or m. Otherwise [β]. The lips are shaped as for [b] but slightly apart. c [k] as in ‘cat’ when before a, o, u or a consonant. [θ] as in ‘think’ before e or i in standard peninsular Spanish, but [s] in Latin America and southern Spain. ch [č] as in ‘church’. ................
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