This was a creation of Harry Mathews that appeared in "Word Ways" before 1990 and is covered at length in chapters 6+ of Eric Partridge's "Comic Alphabets," with discussion of historical, class, and geographical differences. See also William Espy's "An Almanac of Words at Play," July 6. The best examples use common phrases, avoid proper names, and common words (as opposed to uncommon words or parts

of words). Here are some variations (often requiring an English accent)
A for 'orses A for ism (afforism) A for Gardner (Eva Gardner) B for mutton C for yourself C for th'highlanders (Seaforth Highlanders) D for rent (different) E for brick (heave a brick) E for Peron (Eva Peron) F for vest (effervesced) F for been had G for sis G for staff G for police H for retirement I for lutin' (highfalutin) I for Novello I for hangover I for get J for oranges (Jaffa oranges) K for teria (cafeteria) K for ancis (Kay Francis) K for restaurant K for a drink L for leather L for fairy M for size M for services N for a penny N for lope (envelope) N for mation please O for the rainbow [there? O for goodness' sake P for brook (Beaverbrook) P for i, timpani, cembali! P for a whistle Q for billiards Q for the bus Q for a song R for mo ('arf a mo) R for Godfrey (Arthur Godfrey) [Askey? S for me, give me liberty or give me death [instance? S for Williams (Esther Willias) [Rantzen? T for two T for mation (in US football) U for mystic (euphemistic) [cough, nerve, knee? U for age (youth or age) U for instance V for Zapata (Viva Zapata!) [l'amour, France, la difference? V for voce (Via Voce) W for a nickel (trouble you for a nickel?) [a bob, a quid, quits? X for breakfast Y for mistress [or husband? Y for crying out loud Z for breezes (works with both 'zee' and 'zed') [effect, de dogtor - I hab a bad code iddy doze?

lib/config.php:156: Notice: Undefined variable: accept

lib/DbaDatabase.php:134: Warning: dba_replace() [<a href='function.dba-replace'>function.dba-replace</a>]: You cannot perform a modification to a database without proper access