Valthungian/Intermediate Transcriptional Alphabet

Phonetic transliteration is not used regularly in Gutish, but is used frequently when discussing issues of historical linguistic significance to the language. This is a merger of the Romanization of Gutish and phonetic notation (IPA), aimed to be more precise than transliteration but less cumbersome than IPA. Characters with standard values continue to be written with the Latin transliteration, but others may have slightly different values. For the purposes of historical comparison, a standardized character set is used for Proto-Germanic, Gothic, and Gutish. All three alphabets are used throughout this work; those using this phonetic transcription are enclosed in slashes (/); Latin transliteration is generally italicized.

Gothic	Gothic Translit-eration	IPA	Transcription	Gutish Translit-eration	Gutish
	a	ɑ	a	a
	ā	ɑː	ā	ā
	aj	ɑi̯	ai	ī
	aw	ɑu̯	au	ū
	b	b	b	b
		β	β
		ʧ	č	č
	d	d	d	d
		ð	ð	ð
	aí	ɛ~e̞	e	e
	ai	ɛː	ɛ̄
		ɛu̯	eu	eu
	ē	eː	ē	ǣ
	f	f	f	f
	g	g	g	g
		ɣ	ɣ
	h	h	h	h
	ƕ	hʷ~ʍ	hw	hw
	i	i~ɪ	i	i
	ei	iː	ī	ē
	j	j	j	j
	k	k~kʰ	k	k
	q	kʷ~kw	kw	kw
	l	l	l	l
		l̩	l̩
	m	m	m	m
		m̩	m̩
	n	n	n	n
		n̩	n̩
	gg	ŋg	ng	ng
		ŋm	ngm	ngm
		ŋn	ngn	ngn
	gk	ŋk	nk	nk
	gq	ŋkw~ŋkʷ	nkw	nkw
	aú	ɔ~o̞	o	o
	au	ɔː	ɔ̄
	ō	oː	ō	ǭ
		œ	œ1
		œː	œ̄1
		ø̞	ø	œ
		ø̞ː	ø̄	œ̄
		œy̑	œy	œu
	p	p~pʰ	p	p
	r	ɾ~r	r	r
		ɾ̩~r̩	ɾ̩
	s	s	s	s
		ʃ	š	š
	t	t~tʰ	t	t
	þ	θ	þ	þ
	u	u~ʊ	u	u
	ū	uː	ū	ō
		v	v	v
	w	w	w	w
		ɯ~ʏ	υ2
		y	y	y
		yː	ȳ	ȳ
	z	z	z
		ʐ	ž	ž

¹ /œ/ and /œ̄/ represent an intermediate stage in the development of the Gutish language which occurs in the phonemic inventory of neither Gothic nor Gutish.

² When it appears as a vowel, 𐍅 was used in Gothic to transliterate the Greek letter υ, and did not occur otherwise in the phonemic inventory of Gothic.