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bacbòrd m. While Oftedal (1956, 71) derives SG bòrd ‘table’ from OEng. bord, 
SG bòrd and Ir. bord (< EG bord, bordd) go back to OEng. bord (< ON borð m.) rather than to ON borð itself (eDIL˄; Oftedal 1956, 71), although ON borð is considered to have influenced the Gaelic word in some of its senses (Marstrander 1915a, 43, 121).
Oftedal 1956, 99–100; 1972, 120; Sommerfelt 1962, 75–76; Cox 1992, 139–40.
ON ð yields a plosive in Gaelic only in the following exceptional circumstances: the cluster ON rð yields EG rdd (rt) /rd/ in the case of Norddmann (Nortmann) ‘Northman’ (< ON norðmann acc. m.) on a few occasions: di Norddmannaibh AU 836, la Nortmanoibh FM i 406.5; also with loss of the dental in do Normandaiḃ Cog. 16.4; also in i crichaiḃ Scithia ⁊ Dacia ⁊ Gathia ⁊ Northmann LL 171 b49, but which has been expanded by Hogan in CRR 7 as Northmannia (all quoted in eDIL˄, s.v. Nortmann), ‘en litterær form’ (Marstrander 1915a, 111). However, the development is seen as an adoption of English usage (Greene 1976, 76) – all other references in AU have Latin declension (e.g. Nord(d)mannis AU 869, 927, 934, Nord(d)mannorum AU 841, 869, 874, 880) (Cox 2007b, 72–73). In place-names on the west of Scotland, final ON -fǫrð acc. m. ‘fiord’ yields SG (lenited) -phort ‘landing-place; harbour’ via morphemic substitution (Cox ibid., 74–70), s.v. port.
The form of this word given in dictionaries (e.g. MacApline 1832, HSS 1828, Dwelly 1911, MacLennan 1925) is bac-bhòrd with lenition of the final element, and this is derived by MacLennan, Stewart (2004, 408), McDonald (2009, 339) and Ó Muirithe (2010) from ON bakborði, but this is unlikely for the same reasons as above and because there is no reason for the lenition of ON b to SG bh. However, the Scots loan-word bacbòrd may have been adapted as though it were an original Gaelic closed compound of bac + bòrd 
Via folk etymology, with bac ‘thole or oar-cleat; rowlock; the space between the tholes’ (< EG bacc (eDIL˄), s.v. bac) and bòrd in the sense ‘plank, strake, side of vessel’ as in deasbhòrd (Thomson 1996a, s.v. starboard), bòrd-beulaibh (Dwelly 1911: ‘starboard side of a ship’), bòrd clì (Thomson ibid., s.v. port) and bòrd-cùlaibh (Dwelly ibid.: ‘port side of a ship’).
Thurneysen 1975, 146; Calder 1972, 131–33. Contrast the failure of lenition in the nominal element in Ir. acarsuidhe, a ‘gaelicisation’ of Ir. acarsóid, s.v. acaire.