| a | Like English |
| b | Like English |
| c | car – except before e,i city |
| ch | Like English |
| d | dog when starting a word – otherwise soft dth |
| e | Like English |
| f | Like English |
| g | gone – except before e,i loch ness monster |
| h | Always silent |
| i | see |
| j | loch ness monster |
| k | Like English |
| l | Like English |
| ll | azure |
| m | Like English |
| n | not – except if followed by b,v,f,p empathy |
| ñ | canyon |
| o | Like English |
| p | Like English |
| q(u) | kid |
| r | Like English |
| rr | Rolling the r’s |
| s | Like English |
| t | Like English |
| u | zoo |
| v | bad (soft b) |
| x | Like English |
| y | azure |
| z | sad |
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