5. The nether lip stryking on the overlip makes b, m, p, and on the teeth it makes f and v.

6. The top of the tongue stryking on the inward teeth formes d, l, n, r, s, t, and z.

7. The midle tongue stryking on the rouf of the mouth formes the rest, c, g, k, j, q, and x, and so we have 18 consonantes borrowed of the latines.

8. These they borrow al from the greekes, saving j and v, quhilk our age soundes other wayes then it seemes the romanes did; for Plutarch, more then 100 yeeres after Christ, expressing the sound quhilk they had in his tyme, symbolizes them neerar the sound of the vouales quherof they are maed then now we sound them in latin, for in Galba he symbolizes junius vindex, ἰόυνιος ὀύινδεξ, quhilk, if then it had sounded as now we sound it, he sould rather have written it with γ and β, γόυνιος βίνδεξ.

9. We have in our use the sam soundes quhilk it seemes these consonantes had in Plutarch’s dayes, as in yallou, winter. Quhilk, seeing now they are worn out of the latin use, my counsel is that we leave the sound of them quhilk now is in the latin use to the latines, and take as our’s the sound quhilk they have left, and geve to the sound, quhilk now we use in latin, the latin symbol; as, jolie jhon; vertue is not vain; and to the soundes quhilk they have left the symboles quhilk we have usurped to that end; as, yallou, youk; water, wyne.

10. And heer, to put our men af their errour quho had wont to symboliz yallou with an ȝ, and to put noe difference betueen v and w, ȝ is a dental consonant, broaken betueen the top of the tongue and root of the teeth; yal, a guttural sound, made be a mynt of the tongue to the roofe of the mouth, and therfoer the organes being so far distant, and the tuich so diverse, this symbol can be no reason serve that sound, nor nane of that kynd.

11. As for v and w, seeing we have in our idiom, besyd the latin sound, an other never hard in latin, as now it is pronunced, I can not but commend the wisdom of the south, quhilk gave the latin sound their awn symbol, and took to our sound a symbol quhilk they use not. Lyke was their wisdom in j and y; for as the latines usurped the voual i for a consonant in their use, quhilk the greekes had not, so they usurped y, a voual not mikle different from i, for the correspondent sound, not used in the latin as now it is pronunced.

12. Heerfoer, for distinctiones of both sound and symbol, I wald commend the symbol and name of i and u to the voual sound; as, indifferent, unthankful; the symbols of j and v to the latin consonantes, and their names to be jod and vau; as, vain jestes; and the symboles y and w to our English soundes, and their names to be ye and we, or yod and wau; as, yonder, wel, yallou, wool.

13. Now remaineth h, quhilk we have called a noat of aspiration, [cap. 2], sect. 2, and is, in deed, noe voual, because with a consonant it makes noe sound; as, ch; nor consonant, because it is pronunced without the tuich of the mouth; as, ha.

14. It may affect al vouales and diphthonges; as, hand, hen, hind, hose, hurt, hail, hautie, health, heel, heifer, etc. But behind the voual in our tong (so far as yet I can fynd) it hath no use. Of consonantes, it affecteth g beyond the voual; as, laugh; p befoer the voual; as, phason; s and t also befoer the voual; as, think, shame. With c we spil the aspiration, turning it into an Italian chirt; as, charitie, cherrie, of quhilk hereafter.