
| Letter | Rule | IPA | Example |
| Ą ą | single or at the end of word | /ɔ̃/ | jedną one (feminine accusative) |
| before ch, f, h, rz, s, sz, ś, w, z, ź or ż | mąż husband | ||
| before b or p | /ɔm/ | ząb tooth | |
| before c, cz, d, dz, dż or t | /ɔn/ | gorąco hot | |
| before ć or dź | /ɔɲ/ | wziąć to take | |
| before g or k | /ɔŋ/ | pociąg train | |
| Ę ę | single or before ch, f, h, rz, s, sz, ś, w, z, ź or ż | /ɛ̃/ | język language |
| end of word | /ɛ/ | mogę I can | |
| before b or p | /ɛm/ | zęby teeth | |
| before c, cz, d, dz, dż or t | /ɛn/ | będą (they) will be | |
| before ć or dź | /ɛɲ/ | pięć five | |
| before g or k | /ɛŋ/ | piękna beautiful |