The letters b and v are pronounced exactly alike, as a b.
The letters k and w are not common, and appear only in words borrowed from other languages, such as karate and whiskey.
At the beginning of a word, r is always pronounced as a trilled rr, for example, Ramón, Rosa, reloj.
Depending on its position, the letter y can be a semivowel as in the English words boy and toy: Paraguay, voy. It can also be a consonant as in the English words yard and yesterday: yo, maya.
The letter c is pronounced like s before e or i: cero, cita. It sounds like the English k before a, o, or u: casa, Colombia, Cuba.
The letter z is pronounced like the English s: gazpacho, zona, lápiz.
In most of Spain, c before e and i, and z are pronounced like the English th, as in zorro or Celia.
The letter g is pronounced like the Spanish j (or hard English h) before e or i: Germán, gitano. The combinations ga, go, gu, gue, or gui are pronounced like the English g in gate: gato, Gómez, Gutiérrez, guerra, guía.
The letter h is always silent: hotel, hospital.
When a letter carries an accent, say con acento after saying the name of the letter: eme - a - ere - i con acento - a (María).