• A -- always pronounced ah, as in father
  (Spanish example: gracias)

• E -- always pronounced as a short e, as in best, ten, dress
  (Spanish example: inglés)

• I --always pronounced ee, as in feet, wheel, bee
  (Spanish example si)

• O --always pronounced as a short o, as in doctor.
  (Spanish example: doctor)

• U --always pronounced oo, as in fool, pool.
  (Spanish example: uno)

• B --Similar to the English 'b' but less plosive; between vowels it is pronounced very softly so that the lips touch only slightly.
  (Spanish example: bebida)

• C --As in English, before a, o and u it is pronounced as a K, as in can
  Before e or i the c is pronounced as an s as in cent. In Spain the C before e and i is pronounced 'th'. (Spanish example: ciudad)

• CC -- Pronounced very similar to the cc in accident
  (Spanish example: accidente)

• D -- Similar to the English 'd' in 'bed' but with the tongue further forward; between vowels or as the last letter of a word it is pronounced very softly similar to the th in the
  (Spanish example: ciudad)

• G -- Before A, O or U it is pronounced as the G in get
  -- Before E or I it is pronounced like the English H but more emphatic. (Spanish example: general)

• H -- Always silent in Spanish. Hotel is pronounced otel
  (Spanish example: hotel)

• J Always pronounced like the English H but more emphatic
  (Spanish example: jalapeño)

• LL Always pronounced as the Y in yes.
  (Spanish example: ella)

• ñ -- This Spanish character is pronounced NY as in canyon
  (Spanish example: español )

• R -- Slightly trilled
  (Spanish example: hora)
  When it is the first letter of a word it is strongly trilled.
  (Spanish example: Costa Rica)

• RR -- Always strongly trilled.
  (Spanish example: arroz)

• V --In Spain and many parts of South America there is no difference between the 'v' and the 'b'
  (Spanish example: video)

• Y -pronounced as the English Y except when it stands alone (y is Spanish for and) then it is pronounced ee as in tree
  (Spanish example: cinco y media [five thirty])

• Z -- In South America the 'z' is pronounced as the English S; in Spain the 'z' is closer to the 'th' in the English word, 'bath'
  (Spanish example: diez)

• QUE -- pronounced ke as in kept
  (Spanish example: ¿Que pasa?)
  
• QUI --pronounced kee as in keep
  (Spanish example: quince)
  
• GUE -- pronounced ge as in guest, and get
  (Spanish example: gueto)
  
• GUI -- pronounced gee as in geese
  (Spanish example: guitarra)

The remaining letters are pronounced as they are in English with only very slight variations.