The reconstructed phonemes of Etruscan:
/a/ letter: A
/e/ letter: E
/i/ letter: I
/u/ letter: V
/w/ letter: F
/h/ letter: H
/p, p_j/ /p_j/ is /p_h/ according to some scholars, the same applies to /t_j/ and /k_j/ letters: P, Phi
/t, t_j/ letters: T, Theta
/k, k_j/ letters: K, Khi
/ts/ letter: Z
/s/ letter: S
/S/ letter: San
/f/ letter: 8, FH
/l/ letter: L
/r/ letter: R
/m/ M
/n/ N
Rix also postulates several syllabic consonants, namely /l, r, m, n/ and palatal /l, r, n/ as well as a labiobvelar spirant. The palatal series may be somehow connected to the palatalization? so typical of Romance languages.