Wh represents the voiceless consonant corresponding with w, and is pronounced by emitting the breath sharply between the lips. It is a mistake to assimilate the sound to that of f in English, though this has become favourable in recent years with some of the younger Maoris.

In some words wh and h are interchangeable, as kohatu, kowhatu; mahiti, mawhiti. In a few words there is confusion between wh and w, but this may be due to the fact that in early works printed in Maori no distinction was made between the two, both being printed as w.

Wh is never found in Maori followed by o or u.