In Cushitic, the Ethiopian Semitic language Tigrinya, and some Chadic languages, there is no underlying phoneme  at all.
ɪn kʊʃˈɪɾɪk, ðɪ ˌiːθɪˈoʊpiən sɛmˈɪɾɪk lˈæŋɡwɪdʒ taɪɡɹˈɪnjə, ænd sˌʌm tʃˈædɪk lˈæŋɡwɪdʒᵻz, ðɛɹ ɪz nˈoʊ ˌʌndɚlˈaɪɪŋ fˈoʊniːm æɾ ˈɔːl.