| 58932 | Noone | wen˧ | | | Hyman (1981) | |
| 51838 | Northern Embera | itʃira | | | Mortensen (1999) | |
| 53337 | Northern Embera | iǰi | | | Pardo and Aguirre (1993) | |
| 46277 | Northern Pumi (Northwest Yunnan Dialect) | ni˥˩ | | | Ding (2014) | |
| 43926 | North Levantine Arabic (Damascene Dialect) | huwːe | | | Cowell (1964) | |
| 49165 | North Marquesan | iɑ | | | Cablitz (2006) | |
| 50785 | Nothern Sotho | lɔna | | | Lourwrens el al. (1995) | |
| 53624 | Nukak Makú | kaan | | | Bolaños and Epps (2009) | |
| 61846 | Numanggang | adi | | | Hynum (2010) | |
| 28618 | Nyawaygi | ñaŋga | | | Dixon (1983) | |
| 25697 | Nyulnyul | kiɲiŋk | | | McGregor (2011) | |
| 52489 | Ocaina | i̙ha̙ | | | Rosselli (2000) | |
| 27585 | Occitan | el | | | Wheeler (1988b) | |
| 30870 | Oksapmin | olxap | | | Loughnane (2009) | |
| 36049 | Oksapmin | ox | | | Loughnane (2009) | |
| 30869 | Oksapmin | ox | | | Loughnane (2009) | |
| 44645 | Old Hittite | ɑpɑ̄š | The form 'ɑpɑš' is also listed (Hoffner Jr and Melcher 2008:133-4). | | Hoffner Jr and Melcher (2008) | |
| 42029 | Orokolo | are | | | Brown (1972) | |
| 24805 | Paakantyi | ŋad̲u | | | Hercus (1982) | |
| 23420 | Paamese | kaie | | | Crowley (1982) | |
| 54655 | Páez | tʲã: | | | Jung (2008) | |
| 33076 | Paiwan | timaju | | | Egli (1990) | |
| 55487 | Pajade | ŋee | | | Wilson (2007) | |
| 27228 | Palauan | ŋ | | | Josephs (1975) | |
| 49309 | Panare | məh | | | Payne (2013) | |
| 49453 | Paraguayan Guaraní | haʔé | | | Gregores and Suárez (1967) | |
| 46133 | Pashto (Northern Dialect) | day | | | David (2014) | |
| 43530 | Persian (Farsi) (Tehrani Dialect) | u | | | Mahootian (1997) | |
| 52869 | Piapoco | jáa'i | | | Mosonyi (2000) | |
| 52917 | Piaroa | hʷãũ | | | Mosonyi (2000) | |
| 46037 | Pipil | yaha | | | Campbell (1985) | |
| 26806 | Polish | on | on is masculine; ono is neuter; ona is feminine. | | Rothstein (1993) | |
| 27789 | Portuguese | ele | | | Parkinson (1988) | |
| 41797 | Puragi | nide | | | de Vries (2004) | |
| 27160 | Puyuma | nantu | | | Teng (2007) | |
| 51697 | Raga | kea | | | Vari-Bogiri (2011) | |
| 59557 | Ránmo | ɸi | | | Evans et al (2017) | |
| 50257 | Rapa Nui | ia | | | Du Feu (1996) | |
| 41145 | Rapoisi | ita | | | Müller (1954) | |
| 50545 | Ratahan | iˈse | The form /se/ also occurs (Himmelmann 1999:31). | | Himmelmann (1999) | |
| 23118 | Rembarrnga | niʔdanda | | | Saulwick (2003) | |
| 54280 | Resígaro | tʃú | | | Ramirez (2000) | |
| 46557 | Riantana | yo(n) | | | Boelaars (1950) | |
| 24669 | Ritharngu | ŋaỹŋa | | | Heath (1980b) | |
| 61654 | Rongga | kaɹi | | | Arka (2016) | |
| 41193 | Rotokas | rera | rera is masculine; oira is feminine; va is neuter. | | Firchow (1987) | |
| 32689 | Rukai | kuani | | | Li (1973) | |
| 27517 | Rumanian | el | | | Mallinson (1988) | |
| 23588 | Russian | on | | | Pulkina (1975) | |
| 51553 | Saint Lucian Creole French | li | The variant /i/ also occurs (Carrington 1984:69). | | Carrington (1984) | |
