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The Italians only really use 21 letters, but sometimes they do use the other 5 if the word is a non-Italian word containing one of those letters. The 5 letters that are not a part of the Italian alphabet are J, K, W, X, and Y.

A = a

B = bi

C = ci

D = di

E = e

F = effe

G = gi

H = acca

I = i

L = elle

M = emme

N = enne

O = o

P = pi

Q = cu

R = erre

S = esse

T = ti

U = u

V = vu

Z = zeta

J = i lunga

K = cappa

W = doppia vu

X = ics