| Pāli Letter | IAST  | Odia Script | Approx. Pronunciation         | Notes |
|-------------|--------|--------------|-------------------------------|-------|
| क           | k      | କ            | as in "kite"                  | Velar, unaspirated |
| ख           | kh     | ଖ            | as in "Khartoum"              | Velar, aspirated   |
| ग           | g      | ଗ            | as in "go"                    | Voiced velar       |
| घ           | gh     | ଘ            | as in "ghost"                 | Voiced aspirated   |
| ङ           | ṅ      | ଙ            | as in "sing" (ng)             | Velar nasal        |
| च           | c      | ଚ            | as in "chess" (unaspirated)   | Palatal stop       |
| छ           | ch     | ଛ            | as in "church" (aspirated)    | Palatal stop       |
| ज           | j      | ଜ            | as in "jam"                   | Voiced palatal     |
| झ           | jh     | ଝ            | as in "hedgehog"              | Voiced aspirated   |
| ञ           | ñ      | ଞ            | as in "canyon"                | Palatal nasal      |
| ट           | ṭ      | ଟ            | retroflex "t"                 | Retroflex unaspirated |
| ठ           | ṭh     | ଠ            | aspirated ṭ                   | Retroflex aspirated   |
| ड           | ḍ      | ଡ            | retroflex "d"                 | Voiced retroflex      |
| ढ           | ḍh     | ଢ            | aspirated ḍ                   | Voiced aspirated      |
| ण           | ṇ      | ଣ            | retroflex "n"                 | Retroflex nasal       |
| त           | t      | ତ            | dental "t"                    | Unaspirated dental    |
| थ           | th     | ଥ            | aspirated dental "t"          | Aspirated dental      |
| द           | d      | ଦ            | dental "d"                    | Voiced dental         |
| ध           | dh     | ଧ            | aspirated "d"                 | Voiced aspirated      |
| न           | n      | ନ            | regular "n"                   | Dental nasal          |
| प           | p      | ପ            | as in "pen"                   | Bilabial unaspirated  |
| फ           | ph     | ଫ            | as in "photo"                 | Aspirated p           |
| ब           | b / v  | ବ / ୱ        | between "b" and "v"/"w"       | Use ବ for tradition, ୱ for phonetic accuracy |
| भ           | bh     | ଭ            | aspirated b                   | Voiced aspirated      |
| म           | m      | ମ            | as in "man"                   | Bilabial nasal        |
| य           | y      | ଯ / ୟ        | as in "yes"                   | ଯ at beginning, ୟ in conjuncts |
| र           | r      | ର            | as in "run"                   | Tapped "r"            |
| ल           | l      | ଲ            | as in "love"                  | Lateral consonant     |
| व           | v      | **ୱ**         | between "v" and "w"           | Use ୱ in academic Pāli |
| स           | s      | ସ            | as in "sun"                   | No ś/ṣ in Pāli         |
| ह           | h      | ହ            | as in "home"                  | Glottal               |
| ळ (rare)    | ḷ      | ଳ            | retroflex "l"                 | Rare in Pāli texts    |



| Type              | IAST  | Pāli Example  | Odia Script | Sound (IPA)        | Usage / Notes                           |
|-------------------|--------|---------------|--------------|--------------------|------------------------------------------|
| Velar nasal       | ṅ      | saṅgha        | ଙ            | [ŋ] as in "sing"   | Before: k, kh, g, gh                    |
| Palatal nasal     | ñ      | ñāṇa          | ଞ            | [ɲ] as in "canyon" | Before: c, ch, j, jh                    |
| Retroflex nasal   | ṇ      | aṭṭhaṇā        | ଣ            | [ɳ] retroflex "n"  | Before: ṭ, ṭh, ḍ, ḍh                    |
| Dental nasal      | n      | nibbāna       | ନ            | [n]                | Before: t, th, d, dh                    |
| Labial nasal      | m      | mettā         | ମ            | [m] as in "man"    | Before: p, ph, b, bh                    |
| Anusvāra          | ṃ      | taṃ           | ଂ            | [m̃]/nasal vowel    | Used as a general nasal marker          |
| Visarga           | ḥ      | buddho ti      | ଃ            | [h] breathy release | Used after vowels; rarely in Pāli       |
| Candrabindu       | ṁ (alt)| —             | ଁ            | nasalization of vowel | Rare in Pāli, used in poetic Odia texts |