Form by Splitting the Cycle of *#L Consonant in Altaistics

The development of this consonant l > ş and r z has been sufficiently studied in sound equivalence studies, but *l1 < *l/# l2 r2 splitting not given much attention. This ø s (< j ) ç l1 *l shaped that can be called “L Cycle” will bring the issue LIR SAZ back to agenda Turcology. three most difficult study number names are a characteristic example: Manç. (j)il+an “3”, Moğ. guraw “three” ~ kur+ban ‘hree’ AA *ĝīl2+am Çuv. weç(im) ‘three’ vişşe, TT øüçø, *gul2am *øulçam *øøçam Kor. san -not set- Tuv. üj+en, Şor. üj+on ‘3 x 10’ -with diphthong- seol+eun -, Jap. 三; -labial acration with instrumental- Hak. üz(öl+en) ‘three together’ -when plural suffix loses its function, begins accumulate-, Başk. ös, Karaçay-Balkar üč юч, Özb. uch, Tat. öç üç, Kzk. üş ve Mac. hár+om ‘three’. As result, Altaic language theory is no longer reality.