North Ayrshire
Orkney
Perth and Kinross
Shetland Isles[?]
Stirling
The Borders[?]
Western Isles
... lips[?]) (p, ph, b, bh, m) It also has four semivowels: y, r, l, v. All of these but r have nasalized forms. Sanskrit also has palatal, retroflex, and alveolar ...