Otherwise the variations of mh appear to arise solely from its labial quality, and have a very close resemblance to those of bh. Like this consonant it is sounded variously as v, f, u, w, h or not at all.
v
Except after Mac in a few patronymics in Kintyre and Arran, mh as the aspirated form of initial m invariably gets the full sound of v like v in English vast, eve.
Medially mh has this sound almost everywhere in a small number of words as clamhan, a buzzard, deimhinn, certain, dìomhain, idle, ìomhaigh, image, leamhan, elm, ainmhidh, animal, ionmhas, treasure, ionmhuinn, beloved, etc. Dìomhain, ìomhaigh may be heard with w as well as with v in Sutherland, where, on the other hand, nàmhaid, enemy, and sometimes sàmhach, quiet, with one or two others retain the v sound that they lose in many dialects.
In Arran and Kintyre, and, as appears from MacAlpine’s Dictionary, in Islay medial and final mh as a rule sounds v. In all three places it has this sound in amharc, amharus, caomhain, cliamhuinn, deimhinn, dìomhair (secret, not diamhair here), dìomhain or rather here dìomhanach (idle), gamhainn and genitive gamhna, nàmhaid and plural nàimhdean, reamhar, sàmhach, Samhuinn and genitive Samhna, sgiamhail (squealing), sleamhainn, àmhghair, geamhradh, ionmhuinn, samhladh, etc. MacAlpine sometimes gives v, e.g. in umha, where Arran and Kintyre have mh silent, and on the other hand those districts have v where MacAlpine gives mh as silent, e.g. in gainmheach (sand), ionmhas, ruamhair. MacAlpine gives the v sound in gaineamh, sand, but writes ‘gaineach’ for gainmheach.
In all three districts final mh is v in words like caomh, cnàimh (bone), cnàmh (digest), damh, dàimh, fiamh (aspect), freumh, gnìomh, làmh, naomh, neamh, ràmh (oar), riamh (ever), sgiamh (squeal), snàmh, snìomh, tàmh, and also in claidheamh, ealamh, falamh, talamh. In addition, àireamh, aiteamh, annamh, seasamh, ullamh, breitheamh, coinneamh,
