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  A a   B be
  C ce   Che che
  D de   E e
  F efe   G ge
  H hache   I i
  J jota   K ka
  L ele   LL elle
  M eme   N ene
  Ntilde eñe   O o
  P pe   Q cu
  R ere   S ese
  T te   U u
  V oove   W oovedoble
  X  equis    Y igriega
  Z zeta  
   
   
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     B, b - (bay)    
THE SPANISH ALPHABET - 28 different letters
 banda (band)    
     
 beber (to drink)  
     
 arbol (tree)  
     
 rabia (rage)  

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Pronounced like the 'b' in the English word 'boy'.