| 52906 | Piaroa | hʷætɨ | | | Mosonyi (2000) | |
| 52858 | Piapoco | náa'i | | | Mosonyi (2000) | |
| 43519 | Persian (Farsi) (Tehrani Dialect) | una | | | Mahootian (1997) | |
| 46122 | Pashto (Northern Dialect) | duy | 'duy' is in fact the 3pM form, the 3pF form is 'dio' (David 2014:159). | | David (2014) | |
| 49442 | Paraguayan Guaraní | haʔé | | | Gregores and Suárez (1967) | |
| 49298 | Panare | məht͡ʃanton | | | Payne (2013) | |
| 37099 | Palauan | tə | | | Josephs (1975) | |
| 55481 | Pajade | bəŋee | | | Wilson (2007) | |
| 37300 | Paiwan | cayamaju | | | Egli (1990) | |
| 54644 | Páez | tʲã:weʔsʲ | | | Jung (2008) | |
| 37119 | Paamese | kaile | | | Crowley (1982) | |
| 37241 | Paakantyi | ŋadi | | | Hercus (1982) | |
| 42018 | Orokolo | ere | | | Brown (1972) | |
| 44634 | Old Hittite | apē | | | Hoffner Jr and Melcher (2008) | |
| 37314 | Oksapmin | ixil | | | Loughnane (2009) | |
| 37240 | Oksapmin | ixlalxe | | | Loughnane (2009) | |
| 37239 | Oksapmin | ixil | | | Loughnane (2009) | |
| 37102 | Occitan | els | | | Wheeler (1988b) | |
| 52481 | Ocaina | usa | | | Rosselli (2000) | |
| 37238 | Nyulnyul | ir | | | McGregor (2011) | |
| 37169 | Nyawaygi | ɠanaŋgu | | | Dixon (1983) | |
| 61835 | Numanggang | adi | | | Hynum (2010) | |
| 53613 | Nukak Makú | kɛɛt | | | Bolaños and Epps (2009) | |
| 50774 | Nothern Sotho | βɔna | | | Lourwrens el al. (1995) | |
| 49154 | North Marquesan | ʔɑtou | | | Cablitz (2006) | |
| 43915 | North Levantine Arabic (Damascene Dialect) | hənːe | | | Cowell (1964) | |
| 46266 | Northern Pumi (Northwest Yunnan Dialect) | ni˥ɹə˩ | | | Ding (2014) | |
| 51831 | Northern Embera | ãtʃia | | | Mortensen (1999) | |
| 53326 | Northern Embera | ãǰi | | | Pardo and Aguirre (1993) | |
| 58921 | Noone | bɔ˥bɔ˩˥ | | | Hyman (1981) | |
| 51254 | Noon | ɓi | | | Soukka (2000) | |
| 58638 | Nizaa | ɓu˧ | | | Kjelsvik (2002) | |
| 43566 | Nigerian Pidgin | dɛm | | | Faraclas (1996) | |
| 47590 | Nhanda | aluundu | | | Blevins (2001) | |
| 37237 | Ngkolmpu | pinta | | | Carroll (2013) | |
| 37118 | Ngiyambaa | =yugal | | | Donaldson (1980) | |
| 37117 | Ngiyambaa | =lugal | | | Donaldson (1980) | |
| 60082 | ngiti_ICR_WB | abádhí | | | Kutsch Lojenga, Constance. (1994) | |
| 60644 | ngiti_ICR_TCC | abádhí | | | Lojenga, Constance Kutsch (1994) | |
| 59938 | Ngiti-ICR-LB | abádhí | | | Kutsch Lojenga (1994) | |
| 56916 | Ngbandi | a˥la˩ | | | Toronzoni (1989) | |
| 46170 | Ngarinman (Bilinara (Pilinara) Dialect) | ɲarulu | | | Meakins and Nordlinger (2014) | |
| 37168 | Ngankikurungkurr | wirrimniŋki | | | Hoddinott and Kofod (1988) | |
| 37279 | Ngandi | bawant̪u | | | Heath (1978) | |
| 37186 | Ngalakan | burkaɳiʔyiʔ | | | Merlan (1983) | |
| 46314 | Neverver | an͡dr | | | Barbour (2012) | |
| 61691 | Neve'ei | ar | | | Musgrave (2007) | |
| 37236 | Nen | ymabem | | | Evans (2013) | |
| 37167 | Neme | yəmoβem | | | Evans (2012) | |
| 43723 | Ndyuka | den | In certain contexts surfaces as ‘de’ by a regular phonological process of denasalization (Huttar and Huttar 1994:462). | | Huttar and Huttar (1994) | |
