Note - Most people are capable of sending Morse Code given a list of letters and their equivalents.
The difficulty is in reading the code being sent. Most books will list the alphabet first and then the code second ( A  ._ ), this leads the student to say "A is dot dash." The student is best learning to hear the code first then associate the letter to it.
The student will always say it was easy to learn the phonetic alphabet (Alpha, Bravo, etc.) because they were linking a word to the letter. Morse has all those dots and dashes which seem to cause a big problem. If the student forgets the dots and dashes and tries to remember the word used for each letter in the following exercises you will be able to talk Morse Code. You don't have to have any equipment to learn Morse Code if you can say it you can send it. If you can hear somebody else say it, you can write it down.
To say the Code properly we have to learn a few rules. Firstly there are no dots and dashes only dits and dahs. The dit is a short sound and the dah is a long sound. The "t" in the dit is know as the "t"erminator and is only said at the end of a Code word i.e. dit dah is E T whereas didah (all one word without "t") is A. Similarly dit dit dit is E E E whereas dididit is S.
It may sound a little confusing here but will fall into place in the following exercises.

Note: you need the Java Platform for the sound/letter system to work. If you are experiencing difficulty download the free software "JAVA JDK (76.29Mb) or JRE (15.2Mb)" from the "Sun Developer Network" site:-
http://java.sun.com/javase/downloads/widget/jdk6.jsp