In a Tangut dictionary called "T'ung-yin" ("The Homophones") all the Tangut characters are classified into nine groups according to the types of initial consonants: bilabials, labiodentals, dentals, palatals, velars, dental affricates and fricatives, palato-alveolars, glottals, and liquids. The characters included in group IX correspond to the Chinese characters with initials lai （來）and jih （日）. Nishida Tatsuo reconstructs l-, □-, lh-, r-, bz-, b-, and nz-, for the characters of this group on the basis of Chinese and Tibetan transcriptions of Tangut characters as well as Tangut transcriptions of Chinese and Sanskrit words. Based on transcriptions as well as on fan-ch'ieh spellings, Sofronov proposes l-, ld-, lh-, r-, and z- for the same group. This paper is an attempt to revise the reconstructions of Nishida and Sofronov in terms of the fan-ch'ieh chains established by Sofronov.

The following is a proposed revision of Nishida's and Sofronov's reconstructions. Minor differences as to the inclusion of individual characters in the fan-ch'ieh chains are not reflected in the table.

┌────┬───┬───┬───┬───┬───┬───┬───┐

│Nishida  │ l-          │ □-      │ lh-       │ r-        │ bz-       │ b-        │ nz-     │

├────┼───┼───┼───┼───┼───┴───┴───┤

│Sofronov│ l-         │ ld-       │ lh-       │ r-        │                     z-                       │

├────┼───┴───┼───┼───┼───────┬───┤

│Gong       │             l-               │ lh-      │ r-         │             z-              │ z-        │

└────┴───────┴───┴───┴───────┴───┘