47 :
40(修正したよ):
母音(vowels) 子音(consonants)
[i:] see [si: スィー] [p] pen [pen ペン]
[i] city [citi スィティ] [b] big [big ビッグ]
begin [bigin ベギン] [t] tea [ti: ティー]
busy [bizi ビズィ] tree [tri: トゥリー]
[e] bed [bed ベッド] [ts] cuts [kΛts カッツ]
[ae] back [ae バック] [d] desk [desk デスク]
[α:] father [fα:δ∂γファーざ〜] drop [drαpドゥラップ]
[α] top [tαp タップ] [dz] hands [dz ハンズ]
[α:γ] far [fα:γ ファー] [k] car [kΛ カー]
[Λ] come [kΛm カム] cat [kaet キャット]
[∂] ago [∂gou アゴウ] [g] give [g ギヴ]
cruel [kru:∂l クルーエる] gas [gaes ギャス]
lemon [lem∂n れモン] [f] face [feis フェイス]
[∂:γ] girl [g∂:γl ガ〜る] [v] very [veri ヴェリ]
[∂:] worry [w∂:ri] [Θ] sick [Θik すィック]
[∂γ] teacher[ti:t∫∂γティチャー] [δ] these [δi:z ずィーズ]
[⊃:] all [⊃:l オーる] [s] sea [si: スィー]
[⊃:γ] door [d⊃:γ ドー] [z] zoo [zu: ズー]
[u:] moon [mu:n ムーン] [∫] show [∫ou シォウ]
[u] book [buk ブック] shallow [∫aelouシャろウ]
[ei] day [dei デイ] [3] measure[me3∂γメジャ〜]
[ai] ice [ais アイス] [t∫] child [t∫aild チァイるド]
[⊃i] boy [b⊃i ボイ] chapel [t∫aep∂l チャペル]
[au] house [haus ハウス] [d3] just [d3Λst ヂァスト]
[ou] go [gou ゴウ] jack [d3aek ヂャック]
[i∂γ] here [hi∂γヒア〜] [h] hand [haend ハンド]
[ε∂γ] chair [t∫ε∂γチェア〜] [h] hood [[hu::d ふード]
[u∂γ] poor [pu∂γプア〜] [m] man [maen マン]
[ai∂γ] fire [fai∂γ ファイア〜] [m] member [memb∂γメンバ〜]
[au∂γ] hour [au∂γ アウア〜] [n] nice [nais ナイス]
tunnel [tΛnl タヌル]
[:] actually [aekt∫u∂li アクチュアり(ー)] [η] sing [siη スィング]
finger [fiηg∂γフィンガ〜]
ZZZ [z: ズー] [l] lead [li:d りード]
[r] read [ri:d リード]
[j] yes [jes いェス]
young [jΛη ヤング]
[w] water [w⊃:t∂γ]
wood [wud うッド]
(研究社のJUNIOR APPROACH参考)
[r] と[l] 、 [s]と[Θ] 、 [z]と[δ]、 [u]と[w]、 [i]と[j]、
紛らわしい発音の区別の為、前者をカタカナ 後者をひらがな表記にした。