Consonants

Consonants

The consonants that occur in Vietnamese are listed below in the Vietnamese orthography with the phonetic pronunciation to the right.

		Labial	Alveolar	Retroflex	Palatal	Velar	Glottal
Stop	voiceless	p [p]	t [t]	tr [ʈʂ~ʈ]	ch [c~tɕ]	c/k/q [k]
	aspirated		th [tʰ]
	voiced	b [ɓ]	đ [ɗ]
Fricative	voiceless	ph [f]	x [s]	s [ʂ]		kh [x~kʰ]	h [h]
	voiced	v [v]	d [z~j]	r [ʐ~ɹ]	gi [z~j]	g/gh [ɣ]
Nasal		m [m]	n [n]		nh [ɲ]	ng/ngh [ŋ]
Approximant		u/o [w]	l [l]		y/i [j]

Some consonant sounds are written with only one letter (like "p"), other consonant sounds are written with a two-letter digraph (like "ph"), and others are written with more than one letter or digraph (the velar stop is written variously as "c", "k", or "q").

Not all dialects of Vietnamese have the same consonant in a given word (although all dialects use the same spelling in the written language). 

The analysis of syllable-final orthographic ch and nh in Hanoi Vietnamese has had different analyses. One analysis has final ch, nh as being phonemes /c/, /ɲ/ contrasting with syllable-final t, c /t/, /k/ and n, ng /n/, /ŋ/ and identifies final ch with the syllable-initialch /c/. The other analysis has final ch and nh as predictable allophonic variants of the velar phonemes /k/ and /ŋ/ that occur before upper front vowels i /i/ and ê /e/.

~Info courtesy of Wikipedia~