Rule, rheol: llinellu

Rump, cloren, cynffon

Rush, brwynen; rhuthr: rhuthro

Rust, rhwd: rhydu

Sack, sach: sachu

Safe, cellgrog; diogel

Sail, hwyl: hwylio

Sake, achos, mwyn

Sale, gwerth, arwerth

Salt, halen: halltu