  A finite-state method, based on leftmost longest-match replacement, is
presented for segmenting words into graphemes, and for converting graphemes
into phonemes. A small set of hand-crafted conversion rules for Dutch achieves
a phoneme accuracy of over 93%. The accuracy of the system is further improved
by using transformation-based learning. The phoneme accuracy of the best system
(using a large set of rule templates and a `lazy' variant of Brill's algoritm),
trained on only 40K words, reaches 99% accuracy.
