| 52856 | Piapoco | náa'i | | | Mosonyi (2000) | |
| 43517 | Persian (Farsi) (Tehrani Dialect) | una | | | Mahootian (1997) | |
| 46120 | Pashto (Northern Dialect) | duy | 'duy' is in fact the 3pM form, the 3pF form is 'dio' (David 2014:159). | | David (2014) | |
| 49440 | Paraguayan Guaraní | ∅- | | | Gregores and Suárez (1967) | |
| 49296 | Panare | məht͡ʃanton | | | Payne (2013) | |
| 37544 | Palauan | tə | | | Josephs (1975) | |
| 55479 | Pajade | bəŋee | | | Wilson (2007) | |
| 37746 | Paiwan | cayamaju | | | Egli (1990) | |
| 54642 | Páez | tʲã:weʔsʲ | | | Jung (2008) | |
| 37567 | Paamese | kaile | | | Crowley (1982) | |
| 37690 | Paakantyi | ŋadina | | | Hercus (1982) | |
| 42016 | Orokolo | erero | | | Brown (1972) | |
| 44632 | Old Hittite | apūš | he form 'apē' is also listed (Hoffner Jr and Melcher 2008:133-4). | | Hoffner Jr and Melcher (2008) | |
| 37760 | Oksapmin | ixil | | | Loughnane (2009) | |
| 37689 | Oksapmin | ixlalxe | | | Loughnane (2009) | |
| 37688 | Oksapmin | ixil | | | Loughnane (2009) | |
| 37547 | Occitan | -los | | | Wheeler (1988b) | |
| 52479 | Ocaina | usa | | | Rosselli (2000) | |
| 37687 | Nyulnyul | ir | | | McGregor (2011) | |
| 37617 | Nyawaygi | ɠanaña | | | Dixon (1983) | |
| 61833 | Numanggang | adi | | | Hynum (2010) | |
| 53611 | Nukak Makú | kɛɛt | | | Bolaños and Epps (2009) | |
| 50772 | Nothern Sotho | βɔna | | | Lourwrens el al. (1995) | |
| 49152 | North Marquesan | ʔɑtou | | | Cablitz (2006) | |
| 43913 | North Levantine Arabic (Damascene Dialect) | -hon | | | Cowell (1964) | |
| 46264 | Northern Pumi (Northwest Yunnan Dialect) | ni˥ɹə˩ | | | Ding (2014) | |
| 53324 | Northern Embera | ãǰi | | | Pardo and Aguirre (1993) | |
| 51829 | Northern Embera | ãtʃira | | | Mortensen (1999) | |
| 58919 | Noone | bɔ˥bɔ˩˥ | | | Hyman (1981) | |
| 51252 | Noon | -ɓa | | | Soukka (2000) | |
| 58636 | Nizaa | ɓu˧ | | | Kjelsvik (2002) | |
| 43564 | Nigerian Pidgin | dɛm | | | Faraclas (1996) | |
| 47588 | Nhanda | alinu | | | Blevins (2001) | |
| 37686 | Ngkolmpu | pi | | | Carroll (2013) | |
| 37566 | Ngiyambaa | =niŋgal | | | Donaldson (1980) | |
| 37565 | Ngiyambaa | =naŋgal | | | Donaldson (1980) | |
| 60080 | ngiti_ICR_WB | abádhí | | | Kutsch Lojenga, Constance. (1994) | |
| 60642 | ngiti_ICR_TCC | abádhí | | | Lojenga, Constance Kutsch (1994) | |
| 59936 | Ngiti-ICR-LB | abádhí | | | Kutsch Lojenga (1994) | |
| 56914 | Ngbandi | a˥la˩ | | | Toronzoni (1989) | |
| 46168 | Ngarinman (Bilinara (Pilinara) Dialect) | ɲarulu | | | Meakins and Nordlinger (2014) | |
| 37616 | Ngankikurungkurr | wirrim | | | Hoddinott and Kofod (1988) | |
| 37727 | Ngandi | bawan | | | Heath (1978) | |
| 37633 | Ngalakan | burkaʔ | | | Merlan (1983) | |
| 46312 | Neverver | an͡dr | | | Barbour (2012) | |
| 61689 | Neve'ei | ar | | | Musgrave (2007) | |
| 37685 | Nen | bä | | | Evans (2013) | |
| 37615 | Neme | bæ | | | Evans (2012) | |
| 43721 | Ndyuka | den | In certain contexts surfaces as ‘de’ by a regular phonological process of denasalization (Huttar and Huttar 1994:462). | | Huttar and Huttar (1994) | |
| 55696 | Ndut | wa | | | Morgan (1996) | |
