The development of intervocalic ŋ to ʒ [ɣ] is indicated on the Comparative Tables (PE19/23). This change is also described in some of Tolkien’s late notes on the development of Beleriandic [Ilkorin] ʒ and ñ, where he stated that “ñ also became ʒ, gh between vowels and before r, l” (PE18/104). Presumably thereafter the sound developed the same way as primitive ʒ [ɣ], but there are no attested examples.