| Phoenician | Greek | |||||
|---|---|---|---|---|---|---|
 | aleph | /ʔ/ |  | Α | alpha | /a/, /aː/ |
 | beth | /b/ |  | Β | beta | /b/ |
 | gimel | /ɡ/ |  | Γ | gamma | /ɡ/ |
 | daleth | /d/ |  | Δ | delta | /d/ |
 | he | /h/ |  | Ε | epsilon | /e/, /eː/[note 2] |
 | waw | /w/ |  | Ϝ | (digamma) | /w/ |
 | zayin | /z/ |  | Ζ | zeta | [zd](?) |
 | heth | /ħ/ |  | Η | eta | /h/, /ɛː/ |
 | teth | /tˤ/ |  | Θ | theta | /tʰ/ |
 | yodh | /j/ |  | Ι | iota | /i/, /iː/ |
 | kaph | /k/ |  | Κ | kappa | /k/ |
 | lamedh | /l/ |  | Λ | lambda | /l/ |
 | mem | /m/ |  | Μ | mu | /m/ |
 | nun | /n/ |  | Ν | nu | /n/ |
| Phoenician | Greek | |||||
|---|---|---|---|---|---|---|
 | samekh | /s/ |  | Ξ | xi | /ks/ |
 | ʿayin | /ʕ/ |  | Ο | omicron | /o/, /oː/[note 2] |
 | pe | /p/ |  | Π | pi | /p/ |
 | ṣade | /sˤ/ |  | Ϻ | (san) | /s/ |
 | qoph | /q/ |  | Ϙ | (koppa) | /k/ |
 | reš | /r/ |  | Ρ | rho | /r/ |
 | šin | /ʃ/ |  | Σ | sigma | /s/ |
 | taw | /t/ |  | Τ | tau | /t/ |
| (waw) | /w/ |  | Υ | upsilon | /u/, /uː/ |
| – |  | Φ | phi | /pʰ/ | ||
| – |  | Χ | chi | /kʰ/ | ||
| – |  | Ψ | psi | /ps/ | ||
| – |  | Ω | omega | /ɔː/ | ||
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