Another important Indo-European correspondence which has its roots embedded in Dravidian concerns the consonant b. Germanic and Armenian are the two Indo-European branches which almost regularly turn b into p while its sound in the other branches remains the same (PEI-24). Now, even though Dravidian initial b has largely corresponded with initial p, there are numerous words still existing in Dravidian which begin with b. In fact, there is a number of entire groups listed in DED which contain only those Dravidian words which begin with b. Some of such group numbers are: (1): 3814; (2): 3815; (3): 3816; (4): 3855; (5): 3880; (6): 3882; (7): 3883; (8): 3885; (9): 3903; (10): 3914; (11): 3940; (12): 3983; (13): 3997; (14): 4009; (15): 4051; (16): 4070; (17): 4090; (18): 4098; (19): 4109; (20): 4111; (21): 4155; (22): 4218; (23): 4221; (24): 4243; (25): 4279; (26): 4288; (27): 4291; (28): 4298; (29): 4309; (30): 4311; (31): 4330; (32): 4363; (33): 4383; (34): 4396; (35): 4406; (36): 4420; (37): 4426; (38): 4428; (39): 4439; (40): 4445; (41): 4464; (42) 4466; (43): 4493; (44): 4501; (45): 4502; (46):4511; (47): 4512; (48): 4519; (49): 4520; (50): 4523, etc.

It should be underscored here that many Dravidian words in the immediately above noted group numbers denote basic meanings such as rib (3815); calf of the leg (3816); arm (3855); rock (3903); snore (3983); spider (4098); earth, dust, ash (4243); rain (4288); mud, mire (4291); male generative organ (4309); food (4311); kiss, nose, caress (4330); fisherman (4383); wild pigeon (4420); mother (4426); salt (4428); speech (4439); dog (4466); finger (4493), throat (4501), etc. This goes to point out that the consonant b in Dravidian is as old as p. However, just as in the case of initial s becoming initial h, so also the correspondence between initial b and initial p in Dravidian is not listed in DED in its Table I: Phonetic correspondences in Dravidian (DED; xii – xiii). But the fact is that the correspondence between initial b and initial p can be witnessed within the same groups listed in DED itself. Let us note some of the numerous examples as follows.

1. bommu = breast (3935-Go) : pamme = breast (3935—Nk).
2. bayambu = hollow (3938-Tu) : payampu = hollow (3938-Ta).
3. baina = the bastard sago palm (3944-Tu) : payne = the bastard sago palm (3944-Ka).
4. bambe = layers of fibrous covering of a plantain tree (3933-Tu) : pambe = layers of fibrous covering of a plantain tree (3933-Tu).
5. banti = a ball in general (3925-Te) : pantu = ball used in play (3925-Ta).
6. bandum = festival (3899-Go) : panduga = festival (3899-Te).
7. bandi = belly (3898-Kuwi) : panti = belly (3898-Ta).
8. bendu paruchu = to frighten (3901-Te) : pandra = to fear (3901-Pe).
9. brada = to be spread (3949-Kui) : paradu = to spread (3949-Ka).
10. badda = a flat thin portion or part of anything (3962(b)-Te) : pattai = thin piece, as of bamboo (3962(b)-Ta).
11. benda = frog (3955-Pa) : pande = frog (3955-Kol).
12. barda = a great person (3972-Ka) : pariyan = a great person (3972-Ta).
13. baraka = rough (3973-Te) : parukku = rough surface (3973-Ma).
14. baresi = pimple (3974-Kuwi) : paru = pimple (3974-Ta).
15. baraj- = to grope (3956-Kod) : paradu = to grope about (3956-Ka).
16. banali = frying pan of stone or metal (4069-Ka) : panali = frying pan (4069-Ta).
17. boyka = wild cat (4106-Pe) : pokkan = wild cat (4106-Ma).
18. bana = water vessel (4124-Tu) : pane = a pot of metal or earth (4124-Ka).
19. bargi = order, command (4031-Kui) : park- = to speak, talk (4031-Ga).
20. balapa = a whitish pot-stone (4014-Ka) : palappam = a kind of soft white stone used to write on wooden boards (4014-Ta).
21. baveli = ear ornament (4105-Konda) : pavili = a kind of ear ornament (4105-Ta).
22. biripu = abatement (4176-Tu) : piripu = abatement (4176-Tu).
23. birs- = to be slippery (4187-Go) : pirs- = to slip (4187-Kol).
24. bijibiji = sticky (4134-Tu) : pichupichu = to be sticky (4134-Ta).
25. bigamu = lock (4211-Te) : pikam = padlock (4211-Ta).
26. bidu = waste (4219- Te) : pitu = waste (4219-Ta).
27. bira = Luffa acutangula Roxb (4224-Konda) : pire = Luffa acutangula (4224-Tu).
28. bugadi = ear ornament of females worn in the upper part of the ear (4237-Ka) : pokati = ear ornament worn by women on the top of the helix (4237-Ta).
29. boyi = smoke (4240-Kuwi) : poya = smoke (4240-Go).
30. burki = a small basket kind of basket (4289-Ga) : purug = basket (4289-Kol).
31. balli = a long rice field (4016-Tu) : palli = a long rice field (4016-Tu).
32. balla = spleen (3995-Pa) : palle = spleen (3995-Tu).
33. buggal = cheek (4242-Ga) : pukli = cheek (4242-Kol).
34. busabusal-adu = to hiss (4246-Te) : pusakarileng = to hiss (4246-Kol).
35. biski = brain (4247-Kuwi) : puski = brain (4247-Konda).
36. botte = a little girl (4259-Te) : pitit = little (4259-Pa).
37. buttu = basket (4263-Ga) : putti = basket (4263-Ka).
38. buddi = bottle (4265A-Te) : putti = bottle (4265A-Ta).
39. budde = swollen testicle (4266-Ka) : puttai = swelled testicle (4266-Ta).
40. bomolee = foam ( 4280-Go) : pumbel = foam (4280-Mand).
41. bolu = hollow (4604(b)-Te) : pol = hollow object (4604(b)-Ta).
42. burli = quail (4374-Ka) : pur = quail (4374-Konda).
43. budi = ashes (4316-Ka) : puti = ashes (4316-Ta).
44. buridi = lie (4331-Te) : pirutai = lie (4331-Ta).
45. burra = skull (4332-Te) : purre = skull (4332-Te).
46. batta = bald (4387-Te) : pottal = baldness (4387-Ta).
47. betta = difficulty (4392-Te) : peda = difficult (4392-Kui).
48. beta = clod (4394-Konda) : pedda = clod (4394-Te).
49. batgo = female of birds (4395(b)-Malt) : petta = female of birds (4395(b)-Ma).
50. beduru = to be startled (4401-Te) : pedr- to be startled (4401-Kuwi).
51. benda = to thread (4403-Kui) : pend- = to be threaded (4403-Kuwi).
52. basale = Malbar nightshade (3824-Ka) : pachalai = Malbar nightshade (3824-Ta).
53. baddi = strumpet, fornicatress (3869-Ka) : patti = harlot, prostitute (3869-Ta).
54. badi = manner (3851-Te) : padi = manner (3851-Ka).
55. bagabaga = the crackling noise of conflagration (3802-Tu) : paka-pakav-enal =onom. expression of crackling of fire (3802-Ta).
56. bakka = sap (3817-Kol) : pakara = sap, juice (3817-Tu).
57. bata = field (3874-Mand) : pate = small field for cultivation (3874-Go).
58. bede = female calf (3881-Ga) : pedda = female calf (3881-Pa).
59. bogga = hole (4452-Nk) : pokka = hole (4452-Te).
60. buguluni = to be grieved (4456-Tu) : pogulu = to be sorrowful or afflicted (4456-Te).
61. bokkana = beggar’s bag (4458-Ka) : pokkanam = beggar’s bag (4458-Ma).
62. buk- = to pour (4470-Mand) : pok- = to pour (4470-Konda).
63. bottu = drop (4492-Ka) : pottu = drop (4492-Ta).
64. botka = blister (4496-Go) : potka = blister (4496-Pe).
65. bodgid = a short loincloth (4515-Pa) : pottika = a small fine cloth (4515-Te).
66. bomma = puppet (4530-Ma) : pommai = puppet (4530-Ta).
67. bugga = spring of water (4533-Te) : pukkai = spring-pond (4533-Ta).
68. bodige = capital of a pillar (4585-Ka) : potikai = capital of a pillar (4585-Ta).
69. bokke = blister (4455-Ka) : pokku = blister (4455-Te).
70. bori = bull, ox (4593-Tu) : po.ri = young bullock (4593-Ko).
71. borre = hole (4604(a)-Te) : por = hole (4604(a)-Ka).
72. bodu = bald (4600-Te) : potu = baldness (4600-Ta).
73. brodi = a banyan tree or fruit (4611-Kui) : prodi = a banyan tree or fruit (4611-Kuwi).
74. bam = snake (4085-Pa) : pam = snake (4085-Nk).
75. balli = lizard (3994-Te) : palli = lizard (3994-Kod).