The connection between the writing and the pronunciation of the Tangut language is even more tenuous than that between Chinese writing and the modern
Chinese varieties. Thus although in Chinese more than 90% of the characters possess a phonetic element, this proportion is limited to about 10% in Tangut according to Sofronov. The reconstruction of Tangut pronunciation must resort to other sources. '' The discovery of the
Pearl in the Palm, a Tangut–Chinese bilingual glossary, permitted Ivanov (1909) and Laufer (1916) to propose initial reconstructions and to undertake the comparative study of Tangut. This glossary in effect indicates the pronunciation of each Tangut character with one or several Chinese characters, and inversely each Chinese character with one or more Tangut characters. The second source is the corpus of Tibetan transcriptions of Tangut. These data were studied for the first time by Nevsky (Nevskij) (1925). Though these transcriptions were not written with the intention of representing with precision the pronunciation of Tangut, but instead simply to help foreigners to pronounce and memorize the words of one language with the words of another which they could understand. The third source, which constitutes the basis of the modern reconstructions, consists of monolingual Tangut dictionaries: the
Wenhai (), two editions of the
Tongyin (), the
Wenhai zalei (), and an untitled dictionary. The record of the pronunciation in these dictionaries is made using the principle of
fǎnqiè, borrowed from the Chinese lexicographic tradition. Although these dictionaries may differ on small details (e.g. the
Tongyin categorizes the characters according to syllable initial and
rime without taking any account of tone), they all adopt the same system of 105 rimes. A certain number of rimes are in complementary distribution with respect to the place of articulation of the initials, e.g. rimes 10 and 11 or rimes 36 and 37.
Fǎnqiè makes distinctions among the rhymes in a systematic and precise manner. Nonetheless, it is still necessary to compare the phonological system of the dictionaries with the other sources in order to "fill in" the categories with a phonetic value.
Nikolai Nevsky reconstructed Tangut grammar and provided the first Tangut–Chinese–English–Russian dictionary, which together with the collection of his papers was published posthumously in 1960 under the title
Tangut Philology (Moscow: 1960). Later, substantial contribution to the research of Tangut language was done by ,
Ksenia Kepping,
Gong Hwang-cherng (), , and
Li Fanwen ().
Marc Miyake has published on Tangut phonology and diachronics. There are five Tangut dictionaries available: the one composed by Nevsky, one composed by Nishida (1966), one composed by Li (1997, revised edition 2008), one composed by
Yevgeny Kychanov (2006), and one composed by
Han Xiaomang () (2021). Modern refinements to Tangut reconstruction leverage a new type of data that was unavailable to previous scholars: the phonology of modern Gyalrongic languages. ==Phonology==