Vowels:

● /a/ - Generally pronounced similarly in both languages.

● /e/ - In Spanish, it is typically more closed and pronounced as [e]. In Brazilian
Portuguese, it is often more open and pronounced as [ɛ].
● /i/ - Generally pronounced similarly in both languages.
● /o/ - In Spanish, it is typically more closed and pronounced as [o]. In Brazilian
Portuguese, it is often more open and pronounced as [ɔ].
● /u/ - Generally pronounced similarly in both languages.

Nasal Vowels (unique to Brazilian Portuguese):

● /ã/ - Pronounced as [ã].

● /ẽ/ - Pronounced as [ẽ].
● /ĩ/ - Pronounced as [ĩ].
● /õ/ - Pronounced as [õ].
● /ũ/ - Pronounced as [ũ].

Consonants:

● /b/ - Pronounced as [b] in Brazilian Portuguese and typically as [v] in Spanish.

● /d/ - Pronounced as [d̪] in Spanish and often as [d] or [d̪] in Brazilian
Portuguese.
● /f/ - Generally pronounced similarly in both languages.
● /g/ - Pronounced as [g] in Spanish and often as [ɡ] in Brazilian Portuguese.
● /h/ - Generally pronounced similarly in both languages.
● /j/ - Generally pronounced similarly in both languages.
● /k/ - Generally pronounced similarly in both languages.
● /l/ - Generally pronounced similarly in both languages.
● /m/ - Generally pronounced similarly in both languages.
● /n/ - Generally pronounced similarly in both languages.
● /p/ - Generally pronounced similarly in both languages.
● /r/ - Typically a single trill sound [r] in Spanish, while Brazilian Portuguese has
two sounds: the alveolar flap [ɾ] and the uvular fricative [ʁ].
● /s/ - Pronounced as [s] in most positions in both languages. In Brazilian
Portuguese, it is pronounced as [z] between vowels.
● /t/ - Pronounced as [t̪] in Spanish and often as [t] or [t̪] in Brazilian Portuguese.
● /v/ - Pronounced as [v] in Brazilian Portuguese and typically as [v] in Spanish.
● /x/ - Generally pronounced similarly in both languages.
● /z/ - Generally pronounced similarly in both languages.