In addition to having a name, each letter also has a sound commonly associated with it. After learning the name of each letter and which capital letter belongs with each lowercase letter, a child or adult learning to read should be taught a common sound for each letter.

Associating a familiar object with each letter and sound is a useful learning tool.  Here is a list of the letters and a common word for each of them.  If you have a different list in a book that you are using, that is fine.  No one list is the best.

If you are playing Mommies and Babies (explained in "The Alphabet--Part I") with a child, encourage him to make the sound of the letter as he goes hunting for the other one of the pair.

When mother animals become separated from their babies, each will cry for the other making a unique sound.  The mother knows the sound of her baby, and the baby knows the sound of its mother.  In the same way, each letter has its own sound.

Children also understand that dogs bark and cows moo.  Explain to them that just as each animal makes its own sound each letter also has its own sound.  Children usually grasp this concept fairly easily.  If you are trying to teach a very young child to read and he cannot seem to grasp this idea, it may be wise to wait for a little more maturity to develop before continuing any further.