Kagayanen sounds

occurs only in loan words, proper names, or in words that have in the cognates of neighboring languages. Outside of loanwords, becomes  between vowels.

Comparative and historical evidence suggests that and  were in complementary distribution before a split occurred with pressure from contact with English, Spanish, and Tagalog.

ranges between and, except in unstressed syllables (as well as before consonant clusters) where it lowers to  or. Similarly, lowers to  in unstressed syllables, before consonant clusters, and word-finally. It is otherwise.