あ - a (acute)
い - i (ill)
う - oo (too)
う - e (egg)
お - o (Omega)
は - ha (Hanukkah)
ひ - hi (history)
ふ - fu (Fuji)
へ - he (help)
ほ - ho (home)
か - kka (Hanukkah)
き - ki (kill)
く - ko (cook)
け- ke (keep)
こ - ko (Korea)
ま - ma (machinery)
み - mi (minister)
む - mu (moo)
め - me (melody)
も - mo (Morocco)
さ - sa (sauna)
し - shi (ship)
す - su (suma)
せ - se (Senegal)
そ - so (Somalia)
や - ya (yard)
ゆ - yu (you)
よ - yo (yoga)
た - ta (taught)
ち - chi (chin)
つ - tsu (tsunami)
て - te (telephone)
と - to (Toshiba)
ら - ra (Sahara)
り - ri (ring)
る - ru (ruby)
れ - re (rest)
ろ - ro (Rome)
な - na (knot)
に - ni (knit)
ぬ - nu (nude)
ね - ne (nest)
の - no (Norway)
わ - wa (Washington)
ゐ - wi
ん - n (ton)
ゑ - we
を - wo (wolf)
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