| a | | ala |
| b | | bote (plosive, not fricative) |
| c | | show |
| d | | dato (plosive, not fricative) |
| e | | este |
| f | | foto |
| g | | gato (plosive, not fricative) |
| i | | iris |
| j | | lluvia (some accents), perro (some accents) |
| k | | kilo |
| l | | luna |
| m | | mano |
| n | | nube |
| o | | oso |
| p | | pato |
| r | | pero, perro |
| s | | sapo |
| t | | tapa |
| u | | uno |
| v | | nieve |
| x | | jaula |
| y | | |
| z | | Israel (voiced) |
| ' | | lejos (some accents) |
| . | | |
| ai | | aire |
| au | | auto |
| ei | | reino |
| oi | | oigo |
| ia | | piano |
| ie | | piedra |
| ii | | allí (some accents) |
| io | | piojo |
| iu | | ciudad |
| ua | | cuatro |
| ue | | puente |
| ui | | ruido |
| uo | | cuota |
| uu | | |