| 52905 | Piaroa | hʷætɨ | | | Mosonyi (2000) | |
| 52857 | Piapoco | náa'i | | | Mosonyi (2000) | |
| 43518 | Persian (Farsi) (Tehrani Dialect) | una | | | Mahootian (1997) | |
| 46121 | Pashto (Northern Dialect) | duy | 'duy' is in fact the 3pM form, the 3pF form is 'dio' (David 2014:159). | | David (2014) | |
| 49441 | Paraguayan Guaraní | haʔé | | | Gregores and Suárez (1967) | |
| 49297 | Panare | məht͡ʃanton | | | Payne (2013) | |
| 37319 | Palauan | tə | | | Josephs (1975) | |
| 55480 | Pajade | bəŋee | | | Wilson (2007) | |
| 37525 | Paiwan | tiamaju | | | Egli (1990) | |
| 54643 | Páez | tʲã:weʔsʲ | | | Jung (2008) | |
| 37340 | Paamese | kaile | | | Crowley (1982) | |
| 37467 | Paakantyi | ŋadi | | | Hercus (1982) | |
| 42017 | Orokolo | ere | | | Brown (1972) | |
| 44633 | Old Hittite | apē | | | Hoffner Jr and Melcher (2008) | |
| 37539 | Oksapmin | ixil | | | Loughnane (2009) | |
| 37466 | Oksapmin | ixlalxe | | | Loughnane (2009) | |
| 37465 | Oksapmin | ixil | | | Loughnane (2009) | |
| 37323 | Occitan | els | | | Wheeler (1988b) | |
| 52480 | Ocaina | usa | | | Rosselli (2000) | |
| 37464 | Nyulnyul | ir | | | McGregor (2011) | |
| 37390 | Nyawaygi | ɠana | | | Dixon (1983) | |
| 61834 | Numanggang | adi | | | Hynum (2010) | |
| 53612 | Nukak Makú | kɛɛt | | | Bolaños and Epps (2009) | |
| 50773 | Nothern Sotho | βɔna | | | Lourwrens el al. (1995) | |
| 49153 | North Marquesan | ʔɑtou | | | Cablitz (2006) | |
| 43914 | North Levantine Arabic (Damascene Dialect) | hənːe | | | Cowell (1964) | |
| 46265 | Northern Pumi (Northwest Yunnan Dialect) | ni˥ɹə˩ | | | Ding (2014) | |
| 51830 | Northern Embera | ãtʃira | | | Mortensen (1999) | |
| 53325 | Northern Embera | ãǰi | | | Pardo and Aguirre (1993) | |
| 58920 | Noone | bɔ˥bɔ˩˥ | | | Hyman (1981) | |
| 51253 | Noon | ɓi | | | Soukka (2000) | |
| 58637 | Nizaa | ɓu˧ | | | Kjelsvik (2002) | |
| 43565 | Nigerian Pidgin | dɛm | | | Faraclas (1996) | |
| 47589 | Nhanda | alinu | | | Blevins (2001) | |
| 37463 | Ngkolmpu | pi | | | Carroll (2013) | |
| 37338 | Ngiyambaa | =naŋgal | | | Donaldson (1980) | |
| 37339 | Ngiyambaa | =niŋgal | | | Donaldson (1980) | |
| 60081 | ngiti_ICR_WB | abádhí | | | Kutsch Lojenga, Constance. (1994) | |
| 60643 | ngiti_ICR_TCC | abádhí | | | Lojenga, Constance Kutsch (1994) | |
| 59937 | Ngiti-ICR-LB | abádhí | | | Kutsch Lojenga (1994) | |
| 56915 | Ngbandi | a˥la˩ | | | Toronzoni (1989) | |
| 46169 | Ngarinman (Bilinara (Pilinara) Dialect) | ɲarulu | | | Meakins and Nordlinger (2014) | |
| 37389 | Ngankikurungkurr | wirrim | | | Hoddinott and Kofod (1988) | |
| 37504 | Ngandi | bawan | | | Heath (1978) | |
| 37406 | Ngalakan | burkaʔ | | | Merlan (1983) | |
| 46313 | Neverver | an͡dr | | | Barbour (2012) | |
| 61690 | Neve'ei | ar | | | Musgrave (2007) | |
| 37462 | Nen | bä | | | Evans (2013) | |
| 37388 | Neme | bæ | | | Evans (2012) | |
| 43722 | Ndyuka | den | In certain contexts surfaces as ‘de’ by a regular phonological process of denasalization (Huttar and Huttar 1994:462). | | Huttar and Huttar (1994) | |
