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.
In the Cuoq Orthography in Algonquin, and in the Fiero Orthography in Ojibwe and Odaawaa, it indicates the vowel preceding it is nasalized. While in the Cuoq orthograph it is ⟨nh⟩ in all positions, in the Fiero orthography it is a final form; its non-final form is written as ⟨ny⟩.
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