Siegfried lists Jerome's Latin transcriptions of Hebrew words, taken mostly from his exegetical works, and follows with a discussion of Jerome's treatment of individual Hebrew phones to give an idea of Jerome's representation of Hebrew pronunciation. Among his findings concerning Hebrew as Jerome heard and transcribed it: 1) Beth, pe, and taw generally represented spirants in all positions, not just postvocalically. 2) While Jerome transcribed samech, sin, shin, and tsade as s, his comments show that he heard a three-way distinction of sound between samech, sin/shin, and tsade, but not between sin and shin. 3) The guttural sounds had apparently mostly disappeared, the guttural letters being used most frequently only as vowel markers. 4) Consonantal doubling is only intermittently represented.