Most modern automatic speech recognition systems make use of acoustic models based on hidden Markov models. To obtain reasonable recognition performance within a large vocabulary framework, the acoustic models usually include a pronunciation model, together with complex parameter tying schemes. In many cases the pronunciation model operates on a phoneme level and is derived independently of the underlying models. In contrast, this work is aimed at improving pronunciation modelling on a sub-phone level in a combined framework. The modelling of pronunciation variation is assumed to be of special importance for recognition of spontaneous speech.