Ñ—ny, stronger than ni in "pinion," as Niño (child), Caña (cane), El otoño (autumn).
Q is only used before ue and ui (and the u is then mute), as
Querido (dear, beloved), Yo quiero (I want).
R as in English, but it is always rolled, as Caro (dear, expensive), Pérdida (loss). At the beginning of a word or when preceded by a consonant it is rolled more strongly, as La rosa (the rose), Deshonra (dishonour).
Rr always rolled strongly, as Carro (cart), El ferrocarril (the railway).
S always pronounced as s in "soap," and never as in "as" or "sure."
T as in "tea," but never as t in "nation." It must be pronounced softly, not explosive, as Fortuna (fortune), Cuatro (four).
V is pronounced much more lightly than in English, as Vino (wine), Vivir (to live). By the common people V is often confounded with B, but educated Spaniards will always make the proper distinction.
Y—Spanish I.
Z—th in "theatre," as Zarazas (cotton prints), Zorra (fox).
NOTE.—In modern Spanish Z is not used before E or I, its place being supplied by C.