The southeastern Iberian script, also known as Meridional Iberian, was one of the means of written expression for the Iberian language, which was primarily written in the northeastern Iberian script and, to a lesser extent, by the Greco-Iberian alphabet. In understanding the relationship between the northeastern and southeastern Iberian scripts, some [who?] note that they are two distinct scripts with different values assigned to the same signs.[citation needed] However, they share a common origin, and the most widely accepted hypothesis is that the northeastern Iberian script was derived from the southeastern Iberian script.
In fact, the southeastern Iberian script is very similar to the Southwestern script, which is used to represent an unknown language typically referred to as Tartessian, both in terms of the shape of the signs and their values. The main difference is that the southeastern Iberian script does not exhibit the vocalic redundancy found in the syllabic signs of the northeastern Iberian script.
Unlike the northeastern Iberian script, the decipherment of the southeastern Iberian script is not yet complete, as there are a significant number of signs on which scholars have not yet reached a consensus. Although it is believed that the southeastern Iberian script does not have a system to differentiate between voiced and unvoiced occlusives, a recent paper (Ferrer i Jané 2010) argues for the existence of a dual system in the southeastern Iberian script as well.