From this, the near phonetic identity among the languages is evident. By going through the rows of the grid, we find that the total number of “phonetic elements” is only 57. This means that all the Indian languages together contain only 57 basic phonetic elements.

Our task is to find 57 Roman characters to match these sounds. But the Roman alphabet has only 26 letters.This is where diacritical marks help. Diacritical marks are signs which denote the different phonetic values of the same letter. The UNICODE CONSORTIUM has codified and numbered the letters of many languages of the world along with diacritical marks.

Annexure I gives the Roman font representation for each letter-sound and its character code number. With its help and with the guidance of information given in ANNEXURE II we can reconstruct any word of Indian languages in Roman alphabet.