| Description | The Faeroese language is a dialect of Icelandic and, like Icelandic, employs the letter eth (Ð ð).
Unlike Icelandic, however, the Faeroese ð has the sound of y (as in "yes") before i, v before u, and is silent in all other cases.
The Icelandic letter thorn (Þ þ) does not occur in the writing of Faeroese.
To avoid the use of the unfamiliar symbol ð, the Board transliterates it as dh, as in Icelandic,
even though its pronunciation in the two languages is not the same.
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