differentiation between/m/and/n/is at times lost and get to be become neutralized e.g. barânbar and barâmbar (equal).
5 - Laterals There are two lateral phonemes in Kurdish: / l , ĺ /. They have alveolar and palatal articulations (and they are clear and velarized respectively). Minimal pairs like gul (leprosy) versus guĺ (flower) and čil (forty) versus čiĺ (branch) illustrate the fact that these two sounds are two independent phonemes (and not two allophones of one phoneme as it is the case in English). /ĺ/ never occurs initially. Both /l/ and /ĺ/ are voiced.
6- Retroflexes Kurdish has two retroflex sounds: / r, ř /. They have alveolar and alveo-palatal articulation respectively and both are voiced. /r/ is flap (tap): it is produced by
The former has bilabial and the latter palatal articulation. In Persian /w/ is not a segmental phoneme but rather a derived form of an underlying /v/, though it is a phoneme of high occurrence in Kurdish. There is only a tendency in Kurdish to pronounce /v/ as /w/ resulting in mispronouncing very as /weri/ and vest as /west/ by the Kurdish learners of English. Most of the words which have a /v/ sound in northern dialect of Kurdish are pronounced with changing /v/ into /w/ in Sorani Kurdish (Nabaz, 1979). Phonetically /w/ and /y/ are vowels, but phonologically they are consonants. Both can occur as the second member of phonemic diphthongs: /ay/ in dayk (mother) and aw in čaw (eye). Consonant System of English: The accent of English which has been chosen for this study is the accent frequently called Received Pronunciation on the other hand BBC Pronunciation. The inflection is frequently suggested for outside learners contemplating British English and has dependably been picked by educators who instruct to outside learners, and is the accent that has been most completely depicted and has been utilized as the premise for declaring word references (Roach, 2000). This accent has twenty four consonantal
Again voiced fricatives can get to be devoiced at long last (Yarmohammadi, 1995). The fortis (voiceless) fricatives have the impact of shortening the preceding vowel, as do fortis stops. /ž/is of constrained event. /h/has the nature of the vowel which tail.

3- affricates The two affricate phonemes of English are/č/and/j/. /č/is voiceless and fortis and in this way it has the impact of shortening a first vowel in a last position. /j/is voiced and lenis and can get to be devoiced at last. /č/like voiceless stops is somewhat suctioned and unreleased in the same positions (Roach, 200
4- Nasals m, n , ŋ/are the nasals of English. /ŋ/in English, similar to its equivalent in Kurdish, is not viewed as a phoneme on the piece of a few creators (Roach, 2000). /ŋ/never happens in beginning positions or after a diphthong or a long vowel. /m/and/n/each has two allophones: syllabic and nonsyllab.
5- Laterals The/l/is a sidelong phoneme in English. The acknowledgment of/l/before vowels is not the same as that found in other connections. This makes two allophones of/l/: the clear [l] and the dark or velarized [ĺ]. Clear [l] will happen some time recently vowels