Now let’s look at the Gaelic sound made by the letters bh.
Bh can be used to create a ‘v’ sound, in the absence of the letter ‘v’, which does not exist in the Gaelic alphabet. We can see this in the place name Bhatarsaigh (Vatersay):
Another example can be heard at the end of dealbh (a picture):
a pretty picture
And finally, an additional example can be seen in the phrase mo bhean (my wife):