S
is always voiceless, as in English so, geese; the z-sound did not occur in contemporary Quenya or Sindarin. SH, occurring in Westron, Dwarvish and Orkish, represents sounds similar to sh in English.
TH
represents the voiceless th of English in thincloth. This had become in Quenya spoken s, though still written with a different letter; as in Q. Isil, S. Ithil, 'Moon'.
TY
represents a sound probably similar to the t in English tune. It was derived mainly from c or t+y. The sound of English ch, which was frequent in Westron, was usually substituted for it by speakers of that language. Cf. HY under Y.
V
has the sound of English v, but is not used finally. See F.
W
has the sound of English w. HW is a voiceless w, as in English white (in northern pronunciation). It was not an uncommon initial sound in Quenya, though examples seem not to occur in this book. Both v and w are used in the transcription of Quenya, in spite of the assimilation of its spelling to Latin, since the two sounds, distinct in origin, both occurred in the language.
Y
is used in Quenya for the consonant y, as in English you. In Sindarin y is a vowel (see below). HY has the same relation to y as HW to w, and represents a sound like that heard in English hew, huge; h in Quenya eht, iht had the same sound. The sound of English sh, which was common in Westron, was often substituted by speakers of that language. Cf. TY above. HY was usually derived from sy- and khy-; in both cases related Sindarin words show initial h, as in Q. Hyarmen 'south', S. Harad.
Note that consonants written twice, as tt, ll, ss, nn, represent long or 'double' consonants. At the end of words of more than one syllable these were usually shortened: as in Rohan from Rochann (archaic Rochand).
In Sindarin the combinations ng, nd, mb, which were specially favoured in the Eldarin languages at an earlier stage, suffered various changes, mb became m in all cases, but still counted as a long consonant for purposes of stress (see below), and is thus written mm in cases where otherwise the stress might be in doubt69. ng remained unchanged except finally where it became the simple nasal (as in English sing). nd became nn usually, as Ennor 'Middle-earth', Q. Endóre; but remained nd at the end of fully accented monosyllables such as thond 'root' (cf. Morthond 'Blackroot'), and also before r, as Andros 'long-foam'. This nd is also seen in some ancient names derived from an older period, such as Nargothrond, Gondolin, Beleriand. In the Third Age final nd in long words had become n from nn, as in Ithilien, Rohan, Anórien.
VOWELSFor vowels the letters i, e, a, o, u are used, and (in Sindarin only) y. As far as can be determined the sounds represented by these letters (other than y) were of normal kind, though doubtless many local varieties escape detection70. That is, the sounds were approximately those represented by i, e, a, o, h in English machine, were, father, for, brute, irrespective of quantity.
In Sindarin long e, a, o had the same quality as the short vowels, being derived in comparatively recent times from them (older é, á, ó had been changed). In Quenya long ê and ó were, when correctly pronounced, as by the Eldar, tenser and 'closer' than the short vowels.
Sindarin alone among contemporary languages possessed the 'modified' or fronted u, more or less as u in French lune. It was partly a modification of o and u, partly derived from older diphthongs eu, iu. For this sound y has been used (as in ancient English): as in lyg 'snake', Q. leuca, or emyn pl. of amon 'hill'. In Gondor this y was usually pronounced like i.
Long vowels are usually marked with the 'acute accent', as in some varieties of Fëanorian script In Sindarin long vowels in stressed monosyllables are marked with the circumflex, since they leaded in such cases to be specially prolonged71; so in dûn compared with Dúnadan. The use of the circumflex in other languages such as Adûnaic or Dwarvish has no special significance, and is used merely to mark these out as alien tongues (as with the use of k).
Final e is never mute or a mere sign of length as in English. To mark this final e it is often (but not consistently) written ë.
The groups er, ir, ur (finally or before a consonant) are not intended to be pronounced as in English fern, fir, fur, but rather is English air, eer, oor.
In Quenya ui, oi, ai and iu, eu, au are diphthongs (that is, pronounced in one syllable). All other pairs of vowels are dis-syllabic. This is often indicated by writing ëa, ëo, oë.