/a/ Let's dig an underground tunnel! ア as in "underground".
/i/ I want an easel. イ as in
"easel".
/u/ I have oodles of arrowheads. ウ
as in "oodles".
/e/ I have an extra bone. エ
as in "extra".
/o/ Oh! What an odd kick! オ
as in "oh".
/ka/ A kite is flying in the sky. カ
as in "kite".
/ki/ I have a key. キ as in "key".
/ku/ This is a quick seven. ク
as in "quick".
/ke/ It's a crooked "K". ケ
as in crooked "K".
/ko/ I have a cold. コ as in "cold".
/sa/ Let socks dry. サ as in "socks".
/shi/ She has a crooked smile. シ
as in "she".
/su/ My kid has a swing set. ス as
in "swing".
/se/ This is Senor Martines. セ
asn in "Senor".
/so/ A soy bean jumped out! ソ
as in "soy".
/ta/ Titanic is sinking. タ as
in "Titanic".
/chi/ A chimp is on the ball. チ
as in "chimp".
/tsu/ I havde three peanuts. ツ
as in "peanuts".
/te/ A cat's tail. テ as in "tail".
/to/ This is a tomahawk. ト as
in "tomahawk".
/na/ Number 1, 2, and 3. ナ as
in "number".
/ni/ I have two needles. ニ as
in "needles".
/nu/ Look at my new dress! ヌ
as in "new".
/ne/ Balancing is never easy! ネ
as in "never".
/no/ He has a long nose. ノ as
in "nose".
/ha/ Ha, ha, ha! I can't stop laughing. ハ
as in "ha".
/hi/ This is my heel. ヒ as in
"heel".
/hu/ A hook on a wall. フ as in
"hook".
/he/ There is a haystack. ヘ as
in "haystack".
/ho/ I'm holding a holy cross. ホ
as in "holy".
/ma/ Don't drink too much Martini. マ
as in "Martini".
/mi/ Who is 3? Me! ミ as in "me".
/mu/ Moo-moo move! ム as in "moo".
/me/ I mended my pants. メ as
in "mended".
/mo/ There are four monitors. モ
as in "monitors".
/ya/ A yacht in the sea. ヤ as
in "yacht".
/yu/ I saw a U-boat. ユ as in
"U-boat".
/yo/ I can yoga! ヨ as in "yoga".
/ra/ This is a Japanese lantern. ラ
as in "lantern".
/ri/ This is her ribbon. リ as
in "ribbon".
/ru/ Roots of an apple tree. ル
as in "roots".
/re/ Let's go! レ as in "let's".
/ro/ We have a loaf of bread. ロ
as in "loaf".
/wa/ A wine glass. ワ as in "wine"
glass.
/wo/ Wow! He's happy! ヲ as in
"wow".
/nn/ Mmm Yammy! ン as in "mmm".
("mmm" with your mouth open, or "nnn")