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Rh vowels அ, இ and உ are called சுட்டெழுத்து or demonstrative prefixes; and ங is the only letter in the series which may begin a word with them as அங்ஙனம் in இங்ஙனம் aind உங்ஙனம் ; but these words have no independent existence without this combination. Thus, there are in all 94 letters with any one of which a pure Tamil word may begin.

FINAL LETTERS : Any vowel except எ, ஒ and ஔ either by itself or combined with consonants will come at the end of a Tamil word; usually உ and ஊ will not unite with ந and வ, ஏ and a with ஞ ; and ஔ will join only with க and வ. There are, however, exceptions to these rules. According to Virasoliyam, Tamil words may end with the following letters, ண், ம், ய், ர், ல், ழ், ள், and ன், and all vowels except எ and ஒ. To these may be added ஞ், ந் and வ். There is only one word in ஞ்(உரிஞ்), two words in ந் (பொருந் and வெரிந்) and four words in வ் (அவ், இவ், உவ் and தெவ்). These words are all now obsolete. Among the words which end in ன் there are only nine in the neuter gender, but are not modifications or போலி of ம். They are எகின், செகின், விழன், குயின், மயின், அழன், புழன், கடான், and வயான். In the ஞ series all except ஞெ, ஞே, ஞொ, ஞோ, and ஞெள may be at the end of words. Generally, நு, நூ, வு and வூ may not be final letters. There are only two words ending in சு, namely, உசு (உளு) and முசு (குரங்கு ), and Only One Ivorcl encling in பு which is தபு (to kill or to die); the உ in the other words ending in பு is the shortened உ or குற்றியலுகரம். Thus according to Tolkapyar there are 161 letters that may