Kannada script does not have a symbol to specifically represent this vowel, which is often written as a normal "e". For example, the first person singular form and the third person singular masculine form of a verb are spelled identically in all tenses, both. ending in "e", but are pronounced differently: the terminating "e" in the former sounds nearly like ‘a’ in the English word ‘man’ ( "maḷpuve" , "I make"), while that in the latter like ‘e’ in ‘men’ ( "maḷpuve" , "he makes"). Paniyadi in his 1932 grammar used a special vowel sign to denote Tulu /ɛ/ in the Kannada script: according to Bhat, he used two "telakaṭṭu"s for this purpose (usually, a "telakaṭṭu" means the crest that a Kannada character like has), and the same convention was adopted by Upadhyaya in his 1988 Tulu Lexicon. The long counterpart of this vowel occurs in some words. In all dialects, the pair /e/ and /ɛ/ contrasts. Additionally, like Kodava Takk and Toda, and like Malayalam "saṁvr̥tōkāram", Tulu has an -like vowel (or schwa ) as a phoneme, which is romanized as "ŭ" (ISO), "ɯ", or "u̥". Both J. Brigel and A. Männer say that it is pronounced like "e" in the French "je". Bhat describes this phoneme as /ɯ/. However, if it is like Malayalam "half-u", or may be a better description. In the Kannada script, Brigel and Männer used a virama (halant), , to denote this vowel. Bhat says a "telakaṭṭu" is used for this purpose, but apparently he too means a virama. The following are consonant phonemes in Tulu: The contrast between and is preserved in the South Common dialect and in the Brahmin dialect, but is lost in several dialects. Additionally, the Brahmin dialect has and . Aspirated consonants are sometimes used in the Brahmin dialect, but are not phonemic. In the Koraga and Holeya dialects, "s" and "ś" merge with "c" (the Koraga dialect of the Tulu language is different from the Koraga language).