Such the changes from sharp to flat, and from lene to aspirate. The second order of changes is remarkable, viz. from the mutes to their corresponding liquids, and, in the case of series k, to ng. This, in Welsh, is as follows:—
| Sharp. | Flat. |
| p to [[19]]m=h. | b to m. |
| t to [[19]]n=h. | d to n. |
| k to ng=h. | g to ng. |
e.g., nheyrnas for teyrnas, ngherð for cerð, nuw for duw, &c.
In Irish the combinations m + h, n + h, ng + h are wanting: t, however, under certain conditions, becomes h, as mo high (tigh)=my house. With the unaspirated liquids the change, however, coincides with that of the Welsh—ar maile (spelt mbaile)=our town; ar nia (spelt ndia)=our God; ar ngearran=our complaint. These words come respectively from baile, dia, gearran. To show that this change takes place in Irish and Welsh under similar circumstances is more than can be expected; since ð being wanting in Irish, leaves d to be changed into n.
Inflections formed by changes in the middle of words.
Plurals from Singulars.
| Welsh. | Irish. | ||||
| Singular. | Plural. | Singular. | Plural. | ||
| Aber | = a conflux; | ebyr. | Ball | = a spot; | baill. |
| Barð | = a bard; | beirð. | Cnoc | = a hill; | cnoic. |
| Bràn | = a crow; | brain. | Poll | = a pit; | poil. |
| Fon | = a staff; | fyn | Fonn | = a tune; | foinn. |
| Maen | = a stone; | mein. | Crann | = a tree; | crainn. |
| Gûr | = a man; | gûyr. | Fear | = a man; | fir. |
| &c. | &c. | ||||
Inflections formed by addition.
Plural forms.—When not expressed by a change of vowel, -d (or an allied sound) both in Welsh and Irish has a plural power; as merç, merçed; hyð, hyðoð; teyrn, teyrneð=girls, stags, kings; Welsh:—gealaç, gealaçad; sgolog, sgolagad; uiseog, uiseogad=moons, farmers, larks; Irish. In each language there are plural forms in -d.