As part of the development of the phonics-based reading component of the SWRL Model 2 Communication Skills Program for kindergarten through third grade, this set of 166 spelling-to-sound correspondence rules for one- and two-syllable words was created. Designed to accompany a lexicon for beginning reading instruction, this booklet includes an introduction to spelling-to-sound correspondence rules, a key to pronunciation, and comments on correspondences for primary vowels, secondary vowels, double consonants and palatalization, and individual consonant correspondences. Phonetic spellings, phonemic contexts, examples, and annotations are given for each rule. A bibliography and suggestions for further development are included. (AL)