The letters of the first or က class are gutturals ( ကဏ္ဍဇာ ) those of the second or စ class are palatals ( တာလုဇာ) those of the third or ဋ class are cerebrals ( မုဒ္ဓဇာ) those of the fourth or တ class are dentals ( ဒန္တဇာ) and those of the fifth or ပ class are labials ( ဩဋ္ဌဇာ). According to the foregoing arrangement, the first twenty-five consonants are distributed into five classes. The Burmese alphabet consists of ten vowels ( သရ), and thirty-two consonants ( ဗျည်း).