like the English h if followed by "a"; otherwise it is pronounced more roughly (not unlike the Scotsch)
hēshuǐ (drink water)
j
[tɕ]
like q, but unaspirated. (To get this sound, first take the sound halfway between joke and check, and then slowly pass it backwards along the tongue until it is entirely clear of the tongue tip.) While this exact sound is not used in English, the closest match is the j in ajar, not the s in Asia; this means that "Beijing" is pronounced like "bay-jing", not like "beige-ing". You may simply pronounce it as zh and a Chinese may understand it.
jiàotáng (church), jiā (home or family)
q
[tɕʰ]
like church, but with less of the "ch"/"h" sound; pass it backwards along the tongue until it is free of the tongue tip
shēngqì (get angry)
x
[ɕ]
like sh, but with less of the "s" sound. Take the sound and pass it backwards along the tongue until it is clear of the tongue tip; very similar to the final sound in German ich, Portuguese enxada, luxo, xícara, puxa, and to huge or Hugh in some English dialects
xiǎohái (child), Xizang (Tibet)
zh
[tʂ]
ch with no aspiration (take the sound halfway between joke and church and curl it upwards); very similar to merger in American English, but not voiced
Zhōngguó (China), zháohuǒ (be on fire)
ch
[tʂʰ]
as in chin, but with the tongue curled upwards; very similar to nurture in American English, but strongly aspirated
chīfàn (have a meal), chǎojià (quarrel)
sh
[ʂ]
as in shinbone, but with the tongue curled upwards; very similar to undershirt in American English
shāmò (desert), Shànghǎi (a big city in China)
r
[ɻ]
similar to the English r in rank, but with the lips spread and with the tongue curled upwards
rè (hot), rèqíng (passion)
z
[ts]
unaspirated c (halfway between beds and bets), (more common example is suds)
zǎoshànghǎo (good morning!), qīzi (wife), Zhāng Zǐyí (name of a Chinese actress)
c
[tsʰ]
like ts, aspirated (more common example is cats)
cǎo (grass), cì, time
s
[s]
as in sun
Lhasa (capital of Xizang (Tibet) Autonomous Region), Suzhou (capital of the province of Jiansu, near Shanghai)