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15 syllabic signs and 6 consonants (one lateral, two sibilants, one rhotic and two nasals). The sign equivalent to Iberian s is transcribed as z in Celtiberian, because it is assumed that it sometimes expresses the fricative result of an ancient dental stop (d), while the Iberian sign s is transcribed as s. As for the use of the nasal signs, there are two variants of the Celtiberian script: In the eastern variant, the excluded nasal sign was the Iberian sign m, while

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