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Let's dig an underground tunnel! ア as in "underground."
  
I want an easel イ as in "easel."  
I have oodles
of arrowheads.
ウ as in "oodles."
  
I have an extra bone.
エ as in "extra."
  
Oh! What an odd kick! オ as in "Oh."
  
A kite is flying in the sky. カ as in "kite."
  
I have a key.キ as in "key."
  
This is a quick seven.ク as in "quick."
  
It's a crooked "K." ケ as in crooked "K."
  
I have a cold. コ as in "cold."
  
Let socks dry. サ as in "socks."
  
She has a crooked smile. シ as in "she."
  
My kid has a swing set. ス as in "swing."
  
This is Senor Martines. セ as in "Senor."
  
A soy bean jumped out! ソ as in "soy."
  
Titanic is sinking. タ as in "Titanic."
  
A chimp is on the ball. チ as in "chimp."
  
I have three peanuts.
ツ as in "peanuts."
  
A cat's tail.
テ as in "tail."
  
This is a tomahawk. ト as in "tomahawk."
  
Number 1, 2, and 3. ナ as in "number."
  
I have two needles.
ニ as in "needles."
  
Look at my new dress! ヌ as in "new."
  
Balancing is never easy! ネ as in "never."
  
He has a long nose. ノ as in "nose."
  
Ha, ha, ha! I can't stop laughing. ハ as in "ha."
  
This is my heel. ヒ as in "heel."
  
A hook on a wall. フ as in "hook."
  
There is a haystack.
ヘ as in "haystack."
  
I'm holding a holy cross. ホ as in "holy."
  
Don't drink too much Martini. マ as in "Martini."
  
Who is 3? Me! ミ as in "me."
  
Moo-moo move!
ム as in "moo."
  
I mended my pants.
メ as in "mended."
  
There are four monitors.
モ as in "monitors."
  
A yacht in the sea.ヤ as in "yacht."
  
I saw a U-boat. ユ as in "U-boat."
  
I can yoga!
ヨ as in "yoga."
  
This is a Japanese lantern. ラ as in "lantern."
  
This is her ribbon. リ as in "ribbon."
  
Roots of an apple tree. ル as in "roots."
  
Let's go!
レ as in "let's."
  
We have a loaf of bread. ロ as in "loaf."
  
A wine glass.
ワ as in "wine" glass.
  
Wow! He's happy! ヲ as in "wow."
  
Mmm Yummy!
ン as in "Mmm." ("mmm" with your mouth open, or "nnn")
  
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