Another single/double letter since 1803 (the other is CH). According to the Real Academia dictionary, they are inseparable as a single letter. But we don't have a click-on-image-for-the-sound thingy, so we'll do our best for you. Thing is, in Spain it can sound quite different according to the region: in Catalonia there is a distinct L sound involved, and in Andalucía it can be either a Spanish I or another sound that has no equivalent in English. It has other variations in Latin America, too, but you won't be wrong if you pronounce it as the former, or Spanish I.