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NOTE – The twelfth and sixteenth finals are regarded by some teachers as having the same alphabetic sound, (the initial consonant, of course, is excepted,) but most persons observe the distinction given in the table. The characters arranged under the twenty-fifth final are pronounced by many persons residing within the walls of Fuh Chau, like those under the twenty-third. The vowel of the eighth final is pronounced by some teachers like the sound of i in machine, while others give it the sound of i as in pin. The vowel of the fourteenth final is pronounced by some like e in met, and by others like e in they. The thirty-third final has a peculiarly clear and ringing sound, and at once reminds a person of the croak of a frog. The thirteenth initial sound is, in one instance, used alone without any final or vowel sound following it. It is used only in the seventh tone, and merely as a negative prefix to other words. The primary syllables formed by joining each initial with all the finals, will be seen in the following table.