Pronunciation

Spanish Letter	English Sound
a	ah
e	ay
i	ee
o	oh
u	oo
ll	y
v	b at beginning of word, real soft b between 2 vowels
ñ	ny (as in canyon)
r	almost like a d when in between 2 vowels
rr	r w/ a roll of the tongue
d	almost like a th when in between 2 vowels
j	hard h
g	g, sometimes a h
qu	k
ai / all / ay	eye
z	s
z, ce, ci	th (in most parts of Spain)

    Note: Any time I put a double r (rr) in the pronunciation of a word, you need to roll your tounge when you say the r's.

Alphabet

a	ah	j	hoh-tah	r	air-ay
b	bay	k	kah	rr	airr-ay
c	say	l	ay-lay	s	ay-say
ch	chay	ll	ay-yay	t	tay
d	day	m	ay-may	u	oo
e	ay	n	ay-nay	v	oo-bay
f	ay-fay	ñ	ayn-yay	w	doh-blay-bay
g	hey	o	oh	x	ah-kees
h	ah-chay	p	pay	y	ee-gree-ay-gah
i	ee	q	koo	z	say-tah

Note: The Spanish language academy no longer considers the ch, ll or rr to be separate letters of the alphabet.