is another possible loanword phoneme, as in the word or (sandawitš or sāndwitš 'sandwich'), though a number of varieties instead break up the and sounds with an epenthetic vowel., citing Ṣan‘ā’ni and Cairene as examples with and without this phoneme, respectively. Egyptian Arabic treats as two consonants () and inserts , as [C] or [C], when it occurs before or after another consonant. is found as normal in Iraqi Arabic and Gulf Arabic.Gulf Arabic Sounds Normally the combination (tā’-shīn) is used to transliterate the , while in rural Levantine dialects /k/ is usually substituted with while speaking and would be written as ك. Otherwise Arabic usually substitutes other letters in the transliteration of names and loanwords like the Persian character which is used for writing .
