In Vietnamese, nh represents a palatal [ɲ] word-initially. It was formerly considered a distinct letter, but is no longer. When this digraph occurs word-finally, its phonetic value varies between dialects:
- In the northern dialect, it represents a velar nasal (ŋ), just as ng does; however, its presence may alter the pronunciation of the preceding vowel. For example, banh is pronounced /baɪŋ/, as opposed to /baŋ/ (bang).
- In the southern dialect, it represents an alveolar nasal (n) and shortens the preceding vowel.
For n·h, see Interpunct#Occitan.
In Portuguese, nh represents a palatal [ɲ]. Due to allophony, it may represent the nasal approximant [ȷ̃] in most Brazilian, Santomean and Angolan dialects. It is not considered a distinct letter. Portuguese borrowed this digraph from Occitan.
In Galician, there are two diverging norms which give nh differing values.
- According to the Real Academia Galega norm, nh represents a velar [ŋ], while ñ represents a palatal [ɲ].
- According to the reintegrationist norm, mh represents a velar nasal [ŋ], while nh represents a palatal [ɲ].
In both norms, nh is not considered a distinct letter.
- Jean-Pierre JUGE (2001) Petit précis - Chronologie occitane - Histoire & civilisation, p. 25