" ▁to ▁inter d ental ▁, ▁losing ▁its ▁former ▁s ibil ance ▁in ▁the ▁process ▁( which ▁increased ▁its ▁ac oust ic ▁distance ▁to ▁the ▁remaining ▁s ibil ant ▁), ▁and ▁the ▁pre pal atal ▁one ▁was ▁moved ▁" back ward " ▁to ▁vel ar ▁ ▁also ▁losing ▁its ▁former ▁s ibil ance . ▁All ▁in ▁all ▁resulting ▁in ▁the ▁three - way ▁distinction ▁found ▁in ▁modern ▁Standard ▁Pen ins ular ▁pron unci ation : ▁ ▁In ▁the ▁south , ▁the ▁de vo icing ▁process ▁and ▁de aff ric ation ▁of ▁ ▁gave ▁rise ▁to ▁new ▁fr ic atives ▁that ▁were ▁ind ist ingu ish able ▁from ▁the ▁existing ▁ones . ▁ ▁The ▁process ▁of ▁increasing ▁art icul atory ▁distance ▁still ▁applied , ▁however , ▁and ▁ ▁ret ract ed ▁to ▁ ▁in ▁the ▁south ▁just ▁as ▁it ▁did ▁in ▁the ▁north . ▁ ▁In ▁a ▁number ▁of ▁ce ce o ▁areas ▁( part icular ly ▁the ▁southern most ▁provinces ▁like ▁C ád iz ) ▁ ▁developed ▁into ▁a ▁non - s ibil ant ▁ap ico - d ental ▁, ▁per cept ually ▁similar ▁to ▁the ▁inter d ental ▁ ▁used ▁by ▁Standard ▁Pen ins ular ▁speak ers ▁for ▁orth ographic ▁/ . ▁In ▁s ese o ▁areas ▁( part icular ly ▁in ▁the ▁western most ▁provinces ▁like ▁Se ville ▁and ▁H uel va ), ▁the ▁resulting ▁ph on eme ▁developed ▁a ▁pred ors al ▁al ve olar ▁real ization ▁ ▁( like ▁English ▁), ▁per cept ually ▁similar ▁to ▁the ▁ap ico