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The Catalan alphabet consists of the 26 letters of the ISO basic Latin alphabet:
The following letter-diacritic combinations are used, but they do not constitute distinct letters in the alphabet: À, É, È, Í, Ï, Ó, Ò, Ú, Ü and Ç. K and W are used only in loanwords. Outside loanwords, the letters Q and Y appear only in the digraphs qu, qü and ny.
The names be alta ("high B") and ve baixa ("low V") are used by speakers who do not distinguish the phonemes /b/ and /v/. Speakers that do distinguish them use the simple names be and ve.
The names efa, ela, ema, ena, erra and essa can also be used in dialectal Valencian.
Catalan is a pluricentric language, the pronunciation of some of the letters is different in Eastern Catalan (IEC) and Valencian (AVL). Apart from those variations, the pronunciation of most consonants is fairly straightforward and is similar to French, Occitan or Portuguese pronunciation.
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