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WWWebster into IPA – a conversion chart for General American
  1. \&\ as a and u in abut            [ə], [ʌ]            (unstressed/stressed respectively)
  2. \&\ as e in kitten            \&n\ = [n̩]            (a syllabic consonant)
  3. \&r\ as ur and er in further            [ɝː], [ɚ]            (stressed/unstressed r-coloured vowels; worry = [ˈwɝːiː])
  4. \A\ as a in ace            [eɪ]            (a diphthong!)
  5. \a\ as a in ash            [æ]            (often [ɛə] in words like class, land, sad; this looks like the beginning of a phonemic split)
  6. \ä\ as o in mop            [ɑ(ː)]            (lengthened when stem-final, as in pa [ˈpɑː], in this position it may be replaced by [ɒː])
  7. \au\ as ou in out            [aʊ]            (often [æʊ], with a front starting-point)
  8. \b\ as b in bat            [b]
  9. \ch\ as ch in chin            [ʧ]
  10. \d\ as d in deep            [d]            (see \t\ for a description of tapped \d\)
  11. \e\ as e in bet            [ɛ]
  12. \E\ as ea in easy            [iː]            (usually slightly diphthongal [ɪi]; may be unstressed, as finally in very [ˈvɛɹiː])
  13. \f\ as f in fit            [f]
  14. \g\ as g in go            [g]            (x = [gz] in exist)
  15. \h\ as h in hit [h]
  16. \hw\ as wh in what            [ʍ]            (= the voiceless counterpart of [w], also transcribed [hw]; most speakers use [w] instead)
  17. \i\ as i in hit            [ɪ]
  18. \I\ as i in ice            [aɪ]            (often [ɑɪ], with a retracted starting-point))
  19. \j\ as j in job            [ʤ]
  20. \k\ as c in cat            [k]            (note: qu = [kw] in quit, x = [ks] in ax)
  21. \l\ as l in lot            [l]            (pronounced as ‘dark’ [ɫ], except when followed by [j]; syllabic in bottle, whistle)
  22. \m\ as m in mad            [m]            (syllabic in rhythm, prism)
  23. \n\ as n in not            [n]            (syllabic in prison, button; postvocalically often realised as a nasalised off-glide before stops, as in can’t [ˈkɛə̃t], mountain [ˈmæʊ̃ʔn̩])
  24. \[ng]\ as ng in sing            [ŋ]            (note: ng in finger, longer = [ŋg])
  25. \o\ as aw in law            [ɔ(ː)] or [ɑ(ː)]            (lengthened when stem-final: a wide range of variants, including [ɒ(ː)], a low vowel with slight lip-rounding. Many (most?) Americans nowadays have the same vowel, [ɑ(ː)], in mop and law, dog, cause, but [ɔ] is usually retained before a final or preconsonantal /r/, as in forty [ˈfɔɚɾiː]. In story [ˈstɔɹiː], [ɔ] derives from earlier [oː] and a rounded vowel generally remains, but sorry [ˈsɔɹiː] may become [ˈsɑɹiː])
  26. \O\ as o in go            [oʊ]            (a diphthong; often unstressed, as in follow)
  27. \oi\ as oy in boy            [ɔɪ]
  28. \p\ as p in past            [p]
  29. \r\ as r in red            [ɹ]            (unstressed after viceless stops, especially /t/; pronounced [ɻ] or [ɚ] before a consonant and word-finally, e.g. pork [ˈpɔɚk]~[ˈpɔɻk])
  30. \t\ as t in tip            [t]            (note: The phoneme /t/ has a wide range of allophones; it may be pronounced as a glottal stop [ʔ] before nasals, as in button. Both t and d are normally ‘tapped’, i.e. pronounced as a brief voiced sound [ɾ] intervocalically before an unstressed vowel, or word-finally after a vowel when the next word is vowel-initial, e.g. in matter [ˈmæɾɚ], petal = peddle [ˈpɛɾl̩] , get it [ˈgɛɾət]; -nt- may be pronounced [ɾ̃] in the same context, as in winter [ˈwɪɾ̃ɚ])
  31. \th\ as th in the            [ð]
  32. \th\ as th in thin            [θ]
  33. \u\ as oo in foot            [ʊ]            (stressed [ʊl] may be indistinguishable from syllabic [l], e.g. bull [ˈbl̩])
  34. \ü\ as oo in loot            [uː]            (usually diphthongal: [ʊu] or [ɨu], also unstressed as in value [ˈvæljuː])
  35. \v\ as v in very            [v]
  36. \w\ as w in water            [w]
  37. \y\ as y in yet            [j]            (note: u in music = [juː])
  38. \z\ as z in zero            [z]
  39. \zh\ as si in vision            [ʒ]
American English vowel mergers before /r/:
\i\ or \E\ + \r\ > [ɪɹ]
\e\, \a\ or \A\ + \r\ > [ɛɹ] (e.g. marry = merry = Mary [ˈmɛɹiː] in many accents)
\i\ or \E\ + \r\ > [ɪɹ]
\o\ or \O\ + \r\ > [ɔɹ] (prevocalic \or\ and \är\ may merge as [ɑɹ])
\u\ or \ü\ + \r\ > [ʊɹ]
(also, hurry and furry rhyme as [-ɝːiː])