A for ‘Orses (‘ay for ‘orses)
B for Mutton (Beef or Mutton)
C for Miles (See for Miles)
D for Ential (Differential)
E for Brick (‘eave a Brick)
F for Vescence (Effervescence)
G for Get It (Gee, forget it!)
H for Bless You (Aitsshfa! A Sneeze)
I for The Engine (Ivor the Engine)
J for Oranges (Jaffa Oranges)
K for Restaurant (Cafe or Restaurant)
L for Leather (‘ell for Leather)
M for Sis’ (Emphasis)
N for Lope (Envelope)
O for The Wings Of A Dove (O! for the Wings of a Dove!)
P for Relief (?!?!)
Q for A Bus (Queue for a Bus)
R for Mo'(‘alf a Mo’)
S for Rantzen (Esther Rantzen)
T for Two (Tea for Two
U for Me (You for Me)
V for La France (Vive la France)
W for The Winnings (Double you for the Winnings)
X for Breakfast (Eggs for Breakfast)
Y for Husband (Wife or Husband)
Z for Wind (Zephyr Wind)
Source: ‘The Second Book of Jigsaw Puzzles’, published by Knight Books.