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Please see the article on phonemes to see what I mean. In most phonological analyses of Hokkien (including the ones cited in this article), [m], [n] and [ŋ] are simply allophones of /b/, /l/, /g/, i.e. there are no (near-)minimal pairs between [m] and [b], [n] and [l], etc. Something like 名 (miâ in POJ) is actually /biã/ in phonemes, [miã] being the actual pronunciation. Similarly, the palatalization of /ts/, /tsʰ/ and /s/ is a phonological process, i.e. [tɕ] is not a phoneme but an allophone of /ts/. —  justin(r)leung _{{  (t...) |  c=› }} 12:51, 20 September 2018 (UTC) reply