The alphabet letters and their corresponding sounds for kids are:

A - /a/ (as in apple)
B - /b/ (as in boy)
C - /k/ (as in cat) or /s/ (as in city)
D - /d/ (as in dog)
E - /e/ (as in elephant)
F - /f/ (as in fish)
G - /g/ (as in goat)
H - /h/ (as in hat)
I - /i/ (as in igloo)
J - /j/ (as in jump)
K - /k/ (as in kite)
L - /l/ (as in lion)
M - /m/ (as in monkey)
N - /n/ (as in nest)
O - /o/ (as in octopus)
P - /p/ (as in pig)
Q - /kju/ (as in queen)
R - /r/ (as in rabbit)
S - /s/ (as in snake)
T - /t/ (as in turtle)
U - /u/ (as in umbrella)
V - /v/ (as in volcano)
W - /w/ (as in watermelon)
X - /ks/ (as in fox)
Y - /y/ (as in yellow)
Z - /z/ (as in zebra)

It is important to note that some letter sounds can change depending on the word they are in. Teaching kids the alphabet letters and their sounds is the first step in learning to read and spell words.