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<p> can devoice and merge with . According to , hardly any speakers of Northern Standard Dutch consistently contrast  with .<br/>
*** In low-prestige varieties of Netherlandic Dutch (such as the Amsterdam accent)  can also devoice and merge with .<br/>
*** Speakers who devoice  and  may also hypercorrectively voice  and : concert "concert" may thus be  compared to the more usual .<br/>
*** Some speakers pronounce  as a voiceless .<br/>
** Coronal:<br/>
*** In the Netherlands,  and  may have only mid-to-low pitched friction, and for many Netherlandic</p><p>
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