VOICED PHARYNGEAL FRICATIVE [ʕ]
Tiberian Hebrew ayin is not like any sound in English. It is pronounced by constricting deep in the throat, but not quite as deep as with alef [ʔ] or he [h]. For those familiar with Arabic, it is pronounced like the letter ˁayin (ع).
SOURCES AND FURTHER READING
Khan, Geoffrey. 2020. The Tiberian Pronunciation Tradition of Biblical Hebrew. Cambridge: Cambridge and Open Book Publishers. §I.1.16.