correspond to the same phoneme, . That phoneme, in most variants of Mexican Spanish, is pronounced as either a palatal fricative or an approximant in most cases, although after a pause it is instead realized as an affricate .In the north and in rural Michoacan, is consistently rendered as an approximant and may even be elided when between vowels and in contact with or , as in gallina 'hen', silla 'chair', and sella 'seal'.

As in all American dialects of Spanish, Mexican Spanish