| Portuguese spelling | Pronounced as in... | Rule | Example |
| l | luau | at the end of words |
Brasil Brazil varal clothesline canil kennel tonel vat, barrel sol sun
|
| laboratory | at the beginning of words |
lâmpada light bulb limão lemon, lime luz light
|
|
| within words |
azaléia azalea insular insular
|
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| r | (Italian) imparare | at the end of words |
caráter personality fazer to do, to make
|
| within words |
cara face amaro bitter
|
||
|
(French)
rien |
at the beginning of words |
rato rat raiz root rua street rio river
|
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