▁the ▁letter ▁, ▁represents ▁the ▁ph on eme ▁. ▁▁ ▁The ▁exact ▁real ization ▁of ▁nas als ▁in ▁sy ll able - final ▁position ▁depends ▁on ▁ph on etic ▁attributes ▁of ▁following ▁con son ants ▁( even ▁across ▁word ▁boundaries ) ▁so ▁that ▁ ▁can ▁represent ▁a ▁nas al ▁that ▁is ▁lab ial ▁( as ▁in ▁ án for a ), ▁pal atal ▁( as ▁in ▁c ón y uge ), ▁vel ar ▁( as ▁in ▁r inc ón )), ▁etc . ▁In ▁rare ▁instances , ▁word - final ▁ ▁is ▁used , ▁but ▁there ▁is ▁no ▁actual ▁pron unci ation ▁difference . ▁▁ ▁U sed ▁only ▁in ▁the ▁dig raph ▁. ▁▁ ▁The ▁dig raph ▁, ▁which ▁only ▁appears ▁between ▁v ow els , ▁represents ▁the ▁tr ill ▁. ▁▁ ▁Old ▁orth ography ▁with ▁the ▁letter ▁▁ ▁representing ▁ ▁has ▁been ▁preserved ▁in ▁some ▁proper ▁names ▁such ▁as ▁México . ▁ ▁For ▁details ▁on ▁Spanish ▁pron unci ation , ▁see ▁Spanish ▁ph on ology ▁and ▁Help : IP A / Span ish . ▁ ▁When ▁ac ute ▁acc ent ▁and ▁dia er esis ▁marks ▁are ▁used ▁on ▁v ow els ▁( , ▁, ▁, ▁, ▁ ▁and ▁) ▁they ▁are ▁considered ▁variants ▁of ▁the ▁plain ▁v owel ▁letters , ▁but ▁ ▁is ▁considered ▁a ▁separate ▁letter ▁from ▁. ▁ ▁This ▁makes ▁a ▁difference ▁when ▁sorting ▁alphabet ically : ▁ ▁appears ▁in ▁diction aries ▁after ▁. ▁For ▁example , ▁in ▁a ▁Spanish ▁dictionary ▁ ▁comes ▁after ▁. ▁ ▁There ▁are ▁five ▁dig raph