The official Estonian alphabet has 27 letters: A, B, D, E, F, G, H, I, J, K, L, M, N, O, P, R, S, Š, Z, Ž, T, U, V, Õ, Ä, Ö, Ü. The letters F, Š, Z, Ž are so-called “foreign letters” (võõrtähed), and occur only in loanwords and foreign proper names. They do not occur in local Estonian words, and are not officially part of the local alphabet. Occasionally, the alphabet is recited without them, and thus originally has only 23 letters: A, B, D, E, G, H, I, J, K, L, M, N, O, P, R, S, T, U, V, Õ, Ä, Ö, Ü.

Additionally C, Q, W, X and Y are used in writing foreign proper names. They do not occur in Estonian words, and are not officially part of the alphabet.

The modern Estonian alphabet consists of the 27 letters

A B D E F G H I J K L M N O P R S Š Z Ž T U V Õ Ä Ö Ü

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