Paul Hanna (1966), in his classic spelling study, developed frequency tables that described the relative frequency of the letters (graphemes) used to represent the major English sounds (phonemes). By restructuring the Hanna tables, a set of tables may be developed for estimating levels of reading difficulty based upon the relative frequency of the grapheme-phoneme correspondence. The tables were restructured by listing the graphemes as the discriminating stimulus and then listing their corresponding phonemes in order of relative frequency of occurrence in the English language; this creates tables responsive to the decoding process involved in reading rather than to the encoding process reflected in the Hanna tables. The new tables were then used to evaluate the decoding difficulty of the words listed in the Hanna study. Evaluating words in this way allows words with frequently occurring grapheme-phoneme correspondences to be chosen in developing instructional materials. This allows students to acquire basic skill in decoding before learning the many exceptions found in symbol/sound relationships in English. Tables are included of phoneme percentages for vowel graphemes and for consonant graphemes. (AA)