The spelling of /b/ is either <b> or <bb>. The /s/ sound has a variety of spellings including <s>, <ss>, <c>, <ps> in psalm, and is in the letter names C and S. Notice how the homograph sow contrasts with beau and bough as well as with another homograph bow.
The contrast is between a voiced stop and a voiceless fricative, so confusions are very unlikely.
The only pair involving a mildly taboo word is bum/some.
Interesting pairs include
The mean density value is 2.3%. The list makes 222 semantic distinctions, a loading of 49%.
abbeys asses Abe ace abide aside abides asides aborted assorted adverb adverse Arab arras B C B's C's B sea B's seas B see B's sees babe base babel basal babies bases baboon bassoon baboons bassoons back sac back sack backs sacks backed sacked backing sacking backcloth sackcloth bad sad badly sadly badness sadness bag sag bagged sagged bagging sagging bags sags bail sail bails sails bailing sailing bailed sailed bail sale bails sales bait sate baited sated baiting sating baits sates bake sake bakes sakes bale sail bales sails baling sailing baled sailed bale sale bales sales ballad salad ballads salads balloon saloon balloons saloons bally sally balm psalm band sand banding sanding bands sands banded sanded bandy sandy bandier sandier bandiest sandiest bane sane bang sang bank sank banned sand barb baas barb sahib barbs sahibs bash sash bashes sashes bat sat bate sate bating sating bated sated bates sates baton Saturn batter satyr batters satyrs bawd sawed bawd sword bawds swords bay say baying saying BC cc be sea be see being seeing bee sea bees seas bee see bees sees beady seedy beak seek beaks seeks beak Sikh beaks Sikhs beam seam beamed seamed beaming seaming beams seams bean seen bean scene beans scenes beard seared beast ceased beat seat beating seating beats seats beau sew beaux sews beau sow beaux sows beck sec becks secs beckoned second bed said been seen been scene beep seep beeps seeps beer sear beers sears beet seat beets seats beldam seldom bell cell bells cells bell sell bells sells belling selling belle cell belles cells belle sell belles sells bend send bending sending bends sends bent cent bents cents berated serrated bet set bets sets betting setting better setter betters setters Bhutan soutane Bicester sister bide side bided sided bides sides biding siding bide sighed bier sear biers sears biffed sift bight cite bights cites bight sight bights sights bight site bights sites bilk silk bilks silks billy silly billies sillies bind signed bine sign bines signs binge singe binges singes birch search birched searched birches searches birching searching bird surd bite cite biting citing bites cites bite sight bites sights bite site bites sites bitter sitter bitters sitters blab slab blabs slabs black slack blacked slacked blacking slacking blacks slacks blacker slacker blackest slackest blacken slacken blackened slackened blackening slackening blackens slackens blade sleighed blaze slays bleak sleek bleaker sleeker bleakest sleekest bleakly sleekly bleat sleet bleated sleeted bleating sleeting bleats sleets bled sled bleep sleep bleeping sleeping bleeps sleeps blew slew blight sleight blights sleights blight slight blighted slighted blighter slighter blighting slighting blimey slimy blink slink blinking slinking blinks slinks blithering slithering blob slob blobs slobs blot slot blots slots blotted slotted blotting slotting blouse sloughs blow sloe blows sloes blow slow blowed slowed blowing slowing blows slows blower slower blue slew blued slewed blues slews bluing slewing bluff slough bluffed sloughed bluffing sloughing bluffs sloughs blur slur blurred slurred blurring slurring blurs slurs blush slush boar saw boars saws boar soar boars soars boar sore boars sores board sawed board sword boards swords bob boss bobbing bossing bobbed bossed bob sob bobbed sobbed bobbing sobbing bobs sobs bobbies bosses bobby bossy bode sewed bode sowed bodied sodded Boer sewer Boers sewers boggy soggy boggier soggier boggiest soggiest boil soil boiled soiled boiling soiling boils soils bold sold bole Seoul bole sole boles soles bole soul boles souls bone sewn bonnet sonnet bonnets sonnets boo Sioux boo sou boos sous boon soon booth soothe booths soothes booze sous bore saw bores saws bored sawed bore soar boring soaring bored soared bores soars bore sore bores sores bored sword borrow sorrow borrowed sorrowed borrowing sorrowing borrows sorrows bough sow boughs sows bought sort boulder solder boulders solders bound sound bounded sounded bounding sounding bounds sounds Bourne sawn bow sew bows sews bowing sewing bowed sewed bow sow bows sows bowing sowing bowed sowed bower sour bowers sours bowl Seoul bowl sole bowls soles bowling soling bowled soled bowl soul bowls souls bowler solar box socks boy soy bubble bustle bubbled bustled bubbles bustles bubbling bustling buck suck bucked sucked bucking sucking bucks sucks buckle suckle buckled suckled buckles suckles buckling suckling buds suds buff sough buffed soughed buffing soughing buffs soughs buffer suffer buffers suffers built silt bulk sulk bulked sulked bulking sulking bulks sulks bulky sulky bulkier sulkier bulkiest sulkiest bum some bum sum bummed summed bumming summing bums sums bump sump bumps sumps bun son buns sons bun sun buns suns bunk sunk bunny sonny bunnies sonnies bunny sunny bur sir burr sir burrs sirs Burberry bursary Burberries bursaries burgeon surgeon burgeons surgeons buried serried burly surly burlier surlier burliest surliest burton certain bus suss bused sussed buses susses busing sussing bust sussed butler subtler button Sutton buy sigh buys sighs buying sighing buyer sire buyers sires by sigh bye sigh cob cos crab crass cub cuss curb curse curbing cursing curbed cursed ebb S fob fosse gab gas grebe grease herb hearse honourably onerously hubby hussy hubbies hussies job joss lab lass lob loss lobbed lost lobbies losses MB MC mob moss obey assay obeyed assayed obeying assaying obeys assays pebble pestle pebbles pestles piteously pitiably pub pus rebus rhesus rebuses rhesuses rubble rustle seaboard seesawed Selby Selsey shabby chassis sub suss subbing sussing subbed sussed treble trestle trebles trestles tribe trice unbound unsound variably variously verb verse wallaby Wallasey
John Higgins, Shaftesbury, January 2010.