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/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 have 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 Yummy! ン as in "mmm".
("mmm" with your mouth open, or "nnn")
  
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