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 O.Ir. cosmail; kõ:rL′ə, ‘advice’, O.Ir. comairle; ko̤Luw, ‘sleep’, O.Ir. cotlud; ko̤Lαχ, ‘boar’, O.Ir. cullach; ku:rt′, ‘visit’, O.Ir. cuairt; ku:l, ‘back’, O.Ir. cúul; kyL′ ‘wood’, M.Ir. caill; klα:r, ‘board’, O.Ir. claar; klæʃ, ‘furrow’, M.Ir. class; kræk′əN, ‘skin’, O.Ir. croccenn; krα̃:v, ‘bone’, O.Ir. cnáim.

Medial and final k in native words represents an older kk which in O.Ir. is written cc, e.g. αku:N′ ‘strength, endurance’, Di. acfuinn, M.Ir. accmaing; bαkαχ ‘lame’, M.Ir. baccach; bαkαn, ‘hook, peg, armful’, O.Ir. bacc (ə mo̤n ə wαkæn′, ‘staying at home to keep house’); bɔk, ‘he-goat’, O.Ir. bocc, Welsh bwch, Sanskrit bukka; b′r′αk, ‘variegated, a trout’, M.Ir. brecc; glαkuw, ‘to take’, M.Ir. glaccad; kαk, ‘excrement’, M.Ir. cacc, Gk. κάκκη; kro̤k, ‘hill’, O.Ir. cnocc; L′αkin′, ‘cheek’, M.Ir. lecco; mαk, ‘son’, O.Ir. macc; m′αkæn′, ‘turnips’, O.Ir. mecon; ɔkrəs, ‘hunger’, M.Ir. accorus; trɔ:kir′ə, ‘mercy’, should have g but has probably been influenced by O.Ir. carimm, see Pedersen p. 148.

Latin loan-words with cc also appear with k, e.g. p′αkuw, ‘sin’, O.Ir. peccad, Lat. peccatum; sαk, ‘bag, sack’, M.Ir. sacc, O.E. sacc, Lat. saccus; ʃïk, ‘frost’, M.Ir. sicc, < Lat. siccum.

After l, r and s Ir. k represents Prim. Keltic k which in O.Ir. is written cc, c, e.g. ɔlk, ‘bad’, O.Ir. olcc; αrk ʃL′eivə, ‘lizard’, M.Ir. erc; d′αrkəm, ‘I look’, M.Ir. dercaim; ö̤:rk, ‘horn’, O.Ir. adarc.

In late loan-words from English k represents Engl. k, e.g. pɔ:kə, ‘pocket’, < Engl. poke, pocket; stα:kə, ‘stake’; stɔkə, ‘stocking’; sLo:k, ‘sloke’. Probably also plo̤k, ‘cheek’, < Engl. block; pu:kə, ‘a sprite’, Norse puki (?); ʃu:krə, ‘sugar’, French sucre.

k sometimes arises from g followed by h < th, e.g. L′ïkə, ‘overthrown’, infin. L′ïgən; pɔ:kə m′ə, ‘I shall kiss’, from pɔ:guw. In ʃL′i:kuw, ‘to smooth down’, the k of the past part. and future seems to have been carried through, cp. Di. slíogadh. ko̤ki:ʃ, ‘fortnight’, has k for k′, M.Ir. cóicthiges.

In a number of words the various Gaelic dialects hesitate between g and k. Donegal usually has k in these cases, e.g. klα:bər, ‘mire’, Di. Macbain clábar and gláib; krɔ:g′uw, ‘footing peat’, krɔ:g′αn, ‘a foot of peat, a diminutive person’, Di. cruiceadh, gruaigeadh, grógán, O’R. gróigein, Macbain gròigean; klα͠uwərt′, ‘picking where there is no grass’ (of cows),