New and used could be:

A as ashtray
B as book
C as car
D as disposable dish
E as engine
F as filter
G as gum
H as handkerchief
I as icona
J as jeans
K as knife
L as lipstick
M as mop
N as newspaper
O as oxygen
P as pencil
Q as q-tips
R as raquet
S as syringe
T as ticket
U as underwear
V as vinyl 
W as waste
X as new X-men, a super hero comic book series
Y as year
Z as zip

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