It has been argued[谁?] that the Esperanto sequences kv, gv are also phonemes, representing the phonemic /kʷ, ɡʷ/ of their Latinate and Germanic sources.
*Something similar to eŭ can be heard in exaggerated mimicry – as delivered by such American comedians as Carol Burnett – of the British pronunciation of the word "oh"
Ŭ is a consonant in foreign names, where it tends to be Esperantized to [v], and occasionally in mimesis, as in ŭa! (waa!)
^Burkina, O. (2005): "Rimarkoj pri la prononca normo en Esperanto", Lingvaj kaj historiaj analizoj. Aktoj de la 28-a Esperantologia Konferenco en la 90-a Universala Kongreso de Esperanto