[p] sounds in Iraqi Arabic ( henceforth IA) lare mere borrowings. They are taken mainly from Persian,Turkish,Aramaic and English(cf.Al-Bakri pp. 100-10; and Al-Mosully, pp. 27-36).2 These [p] s are of two types, either those occurring in loan words or realisations of [b] sounds of some words borrowed from English .Those resulting from partial assimilation of the IA native /b/ due to adjacent voic less consonants are devoiced [b] s and not [p) s.