This consonant has an equivalent in but it can only be found at the beginning of a word. After consonants /p/, /b/, /f/, /k/, /g/, /or /s/, the /l/ can either be replaced by /r/ or /ɹ/ or completely deleted. When Thai learners pronounce a word containing /l/ in the middle, they move their lips forward generating a consonant /w/, sometimes followed with /r/ or /ɹ/ while others produce nothing. When /l/ happens to be the last consonant of a word, it’s usually inaudible either because it’s been deleted or replaced by /w/.