Scholars generally tend to agree on the following consonant phonemes:
phoneme spelling
/r/ r
/l/ l
/m/ m
/n/ n
/f/ f
/v/ v
/s/ s
/z/ z
/S/ s with cedilla, as in Turkish
/Z/ j
/h/ h
/p/ p
/b/ b
/t/ t
/d/ d
/k/ c- before velar vowels, ch- before palatal vowels
/g/ g- before velar vowels, gh- before palatal vowels
Dimitrescu also includes
/ts/ t with cedilla
/dz/ dz
/tS/ c- before palatal vowels, ce- before velar vowels
/dZ/ g- before palatal vowels, ge- before velar vowels
/k_j/ (palatal /k/)
/g_j/
/w/ u
/j/ i
Petrovici also includes palatal /p, b, m, f, v, t, d, n, s, z, ts, S, Z, l, r/ counterparts as well as rounded /p, b, m, f, v, t, d, n, s, z, ts, S, Z, l, r, k, g, h/ phonemes as well as palatal and rounded /p, b, m, v, t, l, r, k, dZ, tS, j/.