B, The second letter of the English alphabet, is pronounced as in most other European languages, by pressing the whole length of the lips together, and forcing them open with a strong breath. It has a near affinity with the other labial letters, and is confounded by the Germans with P, and by the Gascons with V; from which an epigrammatist remarks, that bibere and vivere are in Gascony the same. The Spaniards, in most words, use B or V indifferently.