The main purpose of this study was to structure and compare two series of grapheme-phoneme correspondence and phonics generalizations. The first series of correspondences and generalizations is designed for seriously disabled readers in grades 3-9 and was derived through a phonemic analysis of the first 1,500 words of the Heritage list ( The American Heritage Word Frequency Book ). The second series of correspondences and generalizations is designed for high school and adult seriously disabled readers and was derived through a phonemic analysis of the first 1,500 words of the Computational list ( Computational Analysis of Present-Day American English ). Grapheme-phoneme correspondences yielded by an analysis of each list were charted. Overall, the Heritage list yields a total of 396 grapheme-phoneme correspondences. The Computational list's total correspondences number 406. These findings highlight the complexities of English spelling and the need to incorporate all productive features of regularity into a decoding program for disabled readers. (Author/LL)