Z is pronounced like English TH only in Spain some Spanish people pronounce S like SH in all the other countries, Z, S and C are pronounced the same way (S) in some regions, Y and LL can be pronounced like SH (as in "Show") or J (as in "Japanese") however, it is more common to hear them as in "Yard" in very few regions of Argentina (that would be the provinces of Corrientes and Misiones) LL is pronounced as it should be , similar to Li V and B are different from the phonetical point of view. They differ in their point of articulation. V is labio-dental and B is bilabial. But that difference is hardly ever noticed of made, Most people tend to pronounce both of them bilabial (B) because it is easier in rapid conversation.

Quiero aclararte que el alfabeto español es sólo uno, lo que varía son los acentos de las diferentes regiones de habla hispana. De ahí que la "ll" y la "y"en algunas regiones tienen el mismo sonido, y la "v" y la "b", suenan diferente cuando se vocaliza muy bien. La pronunciación de la "c" y la "z", es diferente en España que en los países latinoamericanos, en España tienen un sonido parecido a "th" en Inglés. I want to clarify that only a Spanish alphabet, what varies are the accents of the different Spanish speaking regions. Hence the "ll" and "y"in some regions have the same sound, and "v" and "b" sound different when vocalizing well. The pronunciation of "c" and "z"is different in Spain than in Latin American countries, Spain has a sound like "th"in English.