し＆じ

しまうま = shimauma = zebra                            

しんぶん = shinbun = newspaper                     

しか = shika = deer                                         

くし = kushi = comb                                         

しろ = shiro = castle (also means “white”)

じどうしゃ = jidousha = car

じてんしゃ = jitensha = bicycle                   

ひつじ = hitsuji = sheep                              

くじら = kujira = whale