| Spanish Letter | English Sound | Examples / Ejemplos |
| B, V | B | Voy |
| C | S (TH in Spain) | cuidad, cita, gracias |
| C, Q, K | K | canguro …the C is like a K; casa …C is l |
| G | H | …both the J and G are like an |
| H | silent if at start of word | Hola |
| I | E | |
| J | H | congrejo, Jorge, garaje, jaguar |
| LL | J (Y) | silla, llamar |
| PH | F | |
| S | Z | |
| Y | J | |
| Z | S | diez |