A
as the 2-nd sound in "cup"
Б
as the first sound in "book"
В
as the first sound in "van"
Г
as the first sound in "glass"
Д
as the first sound in "dad"
Е
as all the sounds before "s" in "yes"
Ё
Й + О
Ж
as the 2 sound in "Jane" (if the first is "d")
З
as the 1 sound in "zoom"
И
as the 2 sound in "link"
Й
as the last sound in "toy"
К
as the 1 sound in "Kate"
Л
as the first sound in "land"
М
as the first sound in "Mike"
Н
as the first sound in "Nick"
О
as the second sound in "Tom"
П
as the first sound in "Polly"
Р
as the first sound in "rat"
С
as the first sound in "Sam"
Т
as the first sound in "Tom"
У
as the second sound in "look"
Ф
as the first sound in "face"
Х
as the first sound in "hurry"
Ц
as all the sounds after first two in "cats"
Ч
as the first sound in the word "child"
Ш
as the last sound in the word "flash"
Щ
as the first sound in the word "shut"
Ъ
described below
Ы
this sound will be the third in "drink" if you'll try pronouncing it deep in the throat
Ь
it is not a sound, it makes other letters sound softer. For example "l" in "value" sounds as if this letter is standing after it in the following way: ЛЬ
Э
as the 2 sound in the word "lady"
Ю
as the word "you"
Я
as the sound by which the Germans say "yes" - "Ja"