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 Medially and finally L corresponds to O.Ir. non-palatal ll of whatever origin, e.g. αLαχ, ‘cattle’, O.Ir. ellach; αLəs, ‘sweat’, Meyer allas; bαL, ‘spot’, O.Ir. ball; bαLαn, ‘teat’, Meyer ballán; bαLə, ‘wall’, < Engl. ‘wall’; brαLαχ, ‘bosom’, M.Ir. brollach; bʹrʹaL, ‘glans penis’, Meyer brell, whence bʹrʹαLαn, ‘simpleton’; dõ꞉nəL, M.Ir. Domnall, dõ꞉nəL Nə gʹαli꞉, ‘the man in the moon’; əNαL, ‘hither’, O.Ir. anall; fʹαL, ‘treachery’, M.Ir. fell; gαL, ‘foreigner, English&shy;man’, M.Ir. gall; iəL, ‘whang, leather boot-lace’, M.Ir. íall; kαL, ‘hazel’, M.Ir. coll; kαLαn, ‘noisy talk’, Di. Macbain callán, cp. M.Ir. callaire; kynʹigʹəL, ‘condition’, Meyer coingell; ko̤Lαχ, ‘boar’, O.Ir. cullach; mαL, ‘late’, O.Ir. mall; mʹαLuw, ‘decoy, deceive’, M.Ir. mellaim; po̤L, ‘hole’, M.Ir. poll.

L has arisen in a number of cases from the assimila&shy;tion of l and another consonant, e.g. o̤Lə, gen. sing. of ɔləN, ‘wool’, M.Ir. oland; ko̤Lə, O.Ir. collno, gen. sing. of colinn, cp. ə tαrt ə tɔkrəs əgəs ə tɔχəs, tʹrʹi꞉ Nαvdʹə Nə ko̤Lə, ‘thirst, hunger and itching are the three enemies of the body’; ko̤Luw, ‘sleep’, O.Ir. cotlud; mʹɛəLαχαn, ‘corpulent person’, < mʹɛədəl, Di. méadal; No̤Likʹ, ‘Christmas’, M.Ir. notlaic; tʹiəLəky꞉, ‘talents’, Di. tiodh&shy;lacadh, M.Ir. tidlacim; tʹαLαχ, ‘hearth’, M.Ir. tenlach. Further fαLænʹ, ‘healthy’, M.Ir. follán < fo-slán; duwLαn, ‘challenge, defiance’, Di. dubhshlán, cp. Craig Iasg.; αuwLə, ‘wafer’, O.Ir. obla (the word also means ‘a cluster of nuts’).

L occurs after s both initially and medially, e.g. sLα꞉n, ‘healthy’, M.Ir. slán; sLαuwruw, ‘chain’, O.Ir. slabradslabrad; [sic] sLαt, ‘rod’, M.Ir. slat; sLö̤꞉dαn, ‘cold’, Di. slaghdán; sLαχtər, ‘slaughter’, < Engl.; sLα꞉χ, ‘slush’, Di. sláthach; sLo꞉k, ‘sloke’, < Engl.; sLïNʹuw, ‘surname’, M.Ir. slondud; sLo̤t, ‘wick’; sLuə, ‘host’, O.Ir. slúag; sLuəsəd, ‘shovel’, Di. sluasad; sLo̤gəm, ‘I swallow’, M.Ir. slocim; mαsLuw, ‘trouble, tease, worry’, Di. maslugh&shy;adh, Keat. masla; brɔsLuw, ‘to incite’, < Meyer bros&shy;taigim.

L stands before t, d, N, s, e.g. αLt, ‘cliff’, M.Ir. alt; αLtuw, ‘grace’, M.Ir. altugud < atlugud; dʹu꞉Ltuw, ‘to refuse’, O.Ir. díltud; gα꞉Ltə, ‘Protes&shy;tant’, Di. gallda; ku꞉həLtə, ‘backward, retiring’, Di. cúthaltas, Meyer cuthal; kʹαŋəltαn, ‘parcel’, Di. ceangal&shy;tán; mɔLt, ‘wether’, M.Ir. molt; mʹαLtə, ‘deceived’, M.Ir. mellaim. For L before t in sandhi cp. § . L can only occur before d in late loan-words, as O.Ir. ld gave L. My only example is go̤ldərgo̤Ldər [sic], ‘roar’, Craig Iasg. guldar. LN is only found