| 21. | Ball | [bal] (Balles) (Ball) ball =OE *beall |
| 22. | Ballett | [baˈlɛt] (Ballettes, Ballette) (Ballett) ballet =DE Ballett |
| 23. | Ballong | [baˈlɔŋ] (Ballonges) (Ballon) balloon =DE Ballon, NO ballong |
| 24. | Banane | [ba'naːnə] (Bananen) (Banane) banana =DE Banane |
| 25. | Banhof | ['banhɔf] (Banhoves, Banhove) (Bahnhof) railway station =Bane (reconstructed OE *banu, PGmc *banō) + Hof, calque DE Bahnhof |
| 26. | Bank | [baŋk] (Banke) (Bank) bank (financial institution) =DE Bank |
| 27. | Bankung | [ˈbaŋkʊŋ] (Bankunge) (Banking) banking =banken + -ung, calque EN banking |
| 28. | Bar | [baɐ] (Bar) bar =DE Bar |
| 29. | bar | [baɐ] (bar) bare; cash =OE bær |
| 30. | Bard | [baɐt] (Bardes) (Bart) beard =OE beard |
| 31. | Barm | [baɐm] (Barmes) (Schoß) bosom, lap =OE bearm |
| 32. | Barn | [baɐn] (Barnes, Barn) (Kind) child, son, daughter, issue =OE bearn |
| 33. | Barnet | [ˈbaɐnət] (Barnettes, Barnette) (Verbrennung) burning, combustion =OE bærnet |
| 34. | basieren | [baˈziːʁən] (basiereþ, basierest, basierede, basiered) (basieren) to be based (up +dative: on); to base (up +accusative: on) =DE basieren |
| 35. | Basis | [ˈbaːzɪs] (Basen) (Basis) basis; base =DE Basis |
| 36. | Baswe | [ˈbaːzwə] (Baswen; Baswen, Baswenne) (Chef, Boss) boss, chief =Reconstructed OE *baswa, PGmc *baswô, semantic loan NED baas |
| 37. | Batterai | [batəˈʁaɪ] (Batteraie) (Batterie) battery =C17 DE Batterey |
| 38. | baugen | ['baʊɡən] (boyþ, bääg, buge, jebogen) (biegen) to bow, bend down oneself, swerve, give way, submit, yield, turn, turn away =OE búgan |
| 39. | Bauk | [baʊk] (Baukes) (Bauchh) belly, stomach, tummy, abdomen =OE búc |
| 40. | baute | ['baʊtə] (beide) both =OE bútú, búte |
