| A | B |
|---|
| あ | A for antenna |
| い | I for hawaii |
| う | U for ooh! my back |
| え | E for extra |
| お | O for on the green |
| か | KA for cuts |
| き | KI for key |
| く | KU for kookaburra |
| け | KE for keg of beer |
| こ | Ko for coin |
| さ | SA for samurai |
| し | SHI for she's got long hair |
| す | SU for soon there'll be a flower |
| せ | SE for setting sun |
| そ | SO for sewing zigzag |
| た | TA for ta |
| ち | CHI for cheeseball (I'll have 5!) |
| つ | TSU for "aa tsu!!" |
| て | TE for tennis tantrum |
| と | TO for toe |
| は | HA for ha ha all the beer's running out |
| ひ | HI for hee hee |
| ふ | FU for Mt Fuji |
| へ | HE for heaven |
| ほ | HO for hot |
| ま | MA for call ma on the phone |
| み | MI for me 21 |
| む | MU for moo cow |
| め | ME for messy |
| も | MO for more worms catch more fish |
| な | NA for nun |
| に | NI for knee cap |
| ぬ | NU for noodles |
| ね | NE for netball |
| の | NO for no picture |
| ら | RA for rabbit |
| り | RI for reeds |
| る | RU for ruby |
| れ | RE for rest |
| ろ | RO for robber stole the ruby |
| や | YA for yak |
| ゆ | YU for u turn |
| よ | YO for yoyo |
| わ | WA for wonderful wand |
| を | WO for Olympics Discus thrower |
| ん | N for n |
