Here’s an example of Soundex code in SQL:
SELECT SOUNDEX('Smith'), SOUNDEX('Smythe');
----- -----
S530 S530
How does 'Smith' become S530?
In this example, the first digit is S because that’s the first character in the input expression, but how are the remaining three digits are calculated?
Take a look a this article
So for Smith and Smythe the code is created like this: