| A | B |
|---|
| ア | A for AH!!! (あ) |
| イ | I for Eagle (い) |
| ウ | う Oops (my back) |
| エ | E for end (え) |
| オ | O for old cross/orange tree(お) |
| カ | KA for cutting (か) |
| キ | き KI for Key |
| ク | KU for cook (く) |
| ケ | KE for kettle け |
| コ | こ KO for tennis court |
| サ | SA for sardines (さ) |
| シ | SHI for ship (two sails) (し) |
| ス | SU for soup (す) |
| セ | SE for settig a table(せ） |
| ソ | So for sewing (そ) |
| タ | TA for touchy wisdom tooth (た) |
| チ | CHI for ち Chicken feather |
| ツ | TSU for two buttons (つ) |
| テ | TE for television antena (て) |
| ト | TO for Totem (と) |
| ナ | NA for な Nuts cracker |
| ニ | NI for needles (に) |
| ヌ | NU for noodle stuck between the teeth(ぬ) |
| ネ | NE for Never! (ね) |
| ノ | No for no button (の) |
| ハ | HA for house/hut(は) |
| ヒ | HI for HE (ひ) |
| フ | FU for FOOD (ふ) |
| ヘ | へ HE for Heaven |
| ホ | HO for holy cross/hot (ほ) |
| マ | MA for muffin (ま) |
| ミ | MI for me cat scratched me (み) |
| ム | MU for moose (む) |
| メ | ME for (め) Metal |
| モ | MO for more fish (も) |
| ヤ | YA for (や) Yummy |
| ユ | YU for you No.1! (ゆ) |
| ヨ | YO for yogurt (よ) |
| ラ | RA for right mustache(ら) |
| リ | り RI for River/Reeds |
| ル | Ru for kangaroo (る) |
| レ | RE for broken Record (れ) |
| ロ | RO for rock (ろ) |
| ワ | WA for WAH! (わ) |
| ヲ | O(WO) for (を) ostrich |
| ン | N for one (sail) (ん) |
