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The number of phonemes in the Bengali language, said to range from 35 to 47, has always been debated. There are some areas where such controversies exist: whether aspirate sounds should be categorised as phonemes; whether /s/ should be considered a phoneme or said to be in complementary distribution with /ʃ/; and the number of approximants (semivowels) and that of diphthongs.
| Plosive | |||||
| /k/ | /kɔt̪ʰɑ/ | কথা | kathā | words | voiceless velar |
| /ɡ/ | /ɡɑn/ | গান | gāna | Song | voiced velar |
| /t/ | /t̪in/ | তিন | tina | three | voiceless apico-dental |
| /d/ | /d̪ɑn/ | দান | dāna | donation | voiced apico-dental |
| /ʈ/ | /ʈaka/ | টাকা | ṭākā | money | voiceless retroflex |
| /ɖ/ | /ɖɑk/ | ডাক | ḍāka | call (n), post | voiced retroflex |
| /p/ | /pɑt̪ɑ/ | পাতা | pātā | leaf | voiceless bilabial |
| /b/ | /boi/ | বই | ba:i | book | voiced bilabial |
| Affricate | |||||
| /cʃ/ | /cʃɑkɑ/ | চাকা | cākā | wheel | voiceless palato-alveolar |
| /ɟʒ/ | /dʒibɔn/ | জীবন | jībana | life | voiced palato-alveolar |
| Flap | |||||
| /ɽ/ | /bɑɽi/ | বাড়ি | bāṛi | house | voiced retroflex |
| Fricative | |||||
| /s/ | /prosno/ | প্রশ্ন | praśna | question | voiceless apico-alveolar |
| /ʃ/ | /ʃit̪/ | শীত | śīta | cold (n), winter | voiceless palato-alveolar |
| /ɦ/ | /ɦɑt̪/ | হাত | hāta | hand | voiced glottal |
| Nasal | |||||
| /m/ | /mɑt̪ʰɑ/ | মাথা | māthā | head | voiced bilabial |
| /n/ | /nɑʈok/ | নাটক | nāṭaka | drama, play | voiced alveolar |
| /ŋ/ | /roŋin/ | রঙিন | raṅina | coloured | voiced velar |
| Roll | |||||
| /r/ | /rɑt̪/ | রাত | rāta | night | voiced alveolar |
| Lateral | |||||
| /l/ | /lɑʈʰi/ | লাঠি | lāṭhi | stick | voiced alveolar |
| Aspirate | |||||
| /kʰ/ | /kʰɑt̪ɑ/ | খাতা | khātā | exercise book | voiceless velar |
| /ɡʱ/ | /ɡʱɑʃ/ | ঘাস | ɡhāsa | grass | voiced velar |
| /t̪ʰ/ | /t̪ʰeke/ | থেকে | theke | from | voiceless dental |
| /d̪ʱ/ | /d̪ʱɑn/ | ধান | dhāna | rice, paddy | voiced dental |
| /ʈʰ/ | /ʈʰikɑnɑ/ | ঠিকানা | ṭhikānā | address | voiceless retroflex |
| /ɖʱ/ | /ɖʱɑkɑ/ | ঢাকা | ḍhākā | cover, covering | voiced retroflex |
| /pʰ/ | /pʰɔl/ | ফল | phala | fruit | voiceless bilabial |
| /bʱ/ | /bʱɑt̪/ | ভাত | bhāta | boiled rice | voiced bilabial |
| /cʃʰ/ | /cʃʰɑt̪ɑ/ | ছাতা | chātā | umbrella | voiceless palato-alveolar |
| /ɟʒʱ/ | /dʒʱɔɽ/ | ঝড় | jhaṛa | storm | voiced palato-alveolar |
| /ɽʱ/ | /ɑʃɑɽ(ʱ/ʰ)/ | আষাঢ় | āṣāṛh | a Bengali month | voiced retroflex |
| Oral vowel | |||||
| /i/ | /d̪in/ | দিন | dina | day | front, close, lax |
| /e/ | /d̪eʃ/ | দেশ | deśa | country | front, half-close |
| /æ/ | /mælɑ/ | মেলা | melā | fair | front, half-open |
| /ɑ/ | /ɖɑk/ | ডাক | ḍāka | call | central, open |
| /ɔ/ | /mɔt̪/ | মত | mata | opinion | back, half-open |
| /o/ | /roɡ/ | রোগ | roga | disease | back, half-close |
| /u/ | /mukʰ/ | মুখ | mukha | mouth | back, close |
| Nasal vowel | |||||
| /ɪ̃/ | /ĩd̪ɑrɑ/ | ইঁদারা | ĩdārā | well (n) | front, close, lax |
| /ẽ/ | /pẽpe/ | পেঁপে | pẽpe | papaya | front, half-close |
| /æ̃/ | /pæ̃cʃɑ/ | পেঁচা | pẽcā | owl | front, half-open |
| /ɑ̃/ | /cʃɑ̃d̪ɑ/ | চাঁদা | cā̃dā | subscription money | central, open |
| /ɔ̃/ | /ɡɔ̃d̪/ | গঁদ | ɡãda | back, half-open | |
| /õ/ | /kʰõdʒ/ | খোঁজ | khõja | search (n) | back, half-close |
| /ũ/ | /ũcʃu/ | উঁচু | ũcu | high | back, close |
| Approximant | |||||
| /ĕ/ | /mɑĕɑ/ | মায়া | māẏā | illusion | palatal |
| /ŏ/ | /d̪ɑ̃ɽiŏɑlɑ/ | দাঁড়িওয়ালা | dā̃ṛioẏālā | bearded | bilabial |
| Non-essential | |||||
| /f/ | /ɔfis/ | অফিস | aphisa | office | voiceless bilabial fricative |
| /v/ | /iunivɑrsiʈi/ | ইউনিভার্সিটি | iunibhārsiti | university | voiced bilabial fricative |
| /ɸ/ | /ɸul/ | ফুল | phula | flower | voiceless bilabial approximant |
| /β/ | /βul/ | ভুল | bhula | mistake | voiced bilabial approximant |
| /z/ | /zɑkɑt̪/ | জাকাত | jākāta | market | voiced dental sibilant |
Column 1 is the IPA sysmbol;
Column 2 is the IPA transcription;
Column 3 is the gloss;
Column 4 is the transliteration (ISO 159191);
Column 5 is the meaning and
Column 6 is the description of the sound.
Suniti Kumar Chatterji's scheme has 35 essential phonemes plus five non-essential ones. According to him, /s/ should be considered a separate phoneme while aspirated ones are better considered "consonant phoneme clusters". Thus Chatterji has 10 plosives, 3 nasals, 2 liquids, 3 sibilants, 1 flap, 2 approximants, 7 oral vowels and 7 nasal vowels in the essential category.
Rameswar Shaw's scheme has 44 phonemes. Shaw holds brief for /s/ to be in complementary distribution with /ʃ/, which is the principal phoneme, limiting Chatterji's sibilants to 2.
Charles A. Ferguson and Munier Chowdhury, in The Phonemes of Bengali listed 46 phonemes. The Ferguson and Chowdhury scheme has 2 more semivowels in addition to the Shaw's, pushing the number of the phonemes to 46.
Rafiqul Islam's scheme has 47 phonemes. Islam considered /s/ a separate phoneme and has 4 semivowels in his list.
Suniti Kumar Chatterji and Charles A. Ferguson both hold brief for another marginal vowel, as yet counted out of the standard vowel sound system. This is a very low variety of /o/ or a little high variety of /ɔ/. I have found Rameswar Shaw's scheme to perfectly fit in with the current situation, but made the repertoire one-phoneme heavier with the inclusion of /s/, which needs, it seems justifiable, to be considered a separate phoneme in view of so many loanwords, already naturalised, in the language.
Rev.: vii·xi·mmxxii