The words d, dee sound the same but have different meanings and spellings. Why do d, dee sound the same even though they are completely different words?
The answer is simple: d, dee are homophones of the English language.
The fourth letter of the modern English alphabet.
Any of the speech sounds represented by the letter d.
The fourth in a series.
Something shaped like the letter D.
The letter d.
Definitions from The American Heritage® Dictionary of the English Language, 4th Edition and Wordnik.
Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.