This page teaches controlled sound targets from our reviewed catalogue. It does not claim one universal whole-word IPA transcription: the sounds in a word can vary by speaker and target variety.
Reviewed sound focus
/ʍ/
Scottish
Voiceless 'wh' used by speakers who distinguish which from witch. Mainstream RP and GenAm usually merge it with /w/.
Common slip: No universal substitution is claimed; compare the recording with the target-accent reference.