The letter "l", like other Irish consonants, has two sounds. The broad sound occurs when the nearest vowel in the word is "a", "o", or "u". The broad sound is clearest when the letter "l" begins the word.
In pronouncing "l", widen the tongue and force it against the back of the upper front teeth. The sound will differ from the English pronunciation, in which you probably touch the tongue tip to the roof of the mouth while keeping the tongue narrowed.
Pronounce these words containing the broad "l" sound:
lá(law*), day; ló(loh), in "de lóis d'oíche", day and night; lú(loo), smaller, smallest.
The next sound after a broad "l" can be a slender (ay*) or (ee) sound, as in:
lae (lay*), of a day ("meán lae" (myaw*n lay*) is "midday" or "noon"); luí(lee), lying down.
The slender "l" sound occurs when the nearest vowel in the word is "e" or "i". For slender "l" at the beginning of a word, curl your tongue downward so that the tongue is raised to touch the upper teeth and the hard ridge behind them, while the tip touches the back of the lower front teeth.
Pronounce these words with initial slender "l" sound:
le (le), with; leat (lat), with you; líon (LEE-uhn), linen; léan (lay*n), sorrow; liom (luhm), with me; leo (loh), with them. Do not add a (y) sound to the "l".
Inside a word, or at a word end, "l" is often pronounced like English "l", with the tongue narrower and touching the roof of the mouth close behind the upper front teeth.