I only log on to check my games (still a busy time), and I see something that needs clarifying:
"þ and ð" are "th and dh" or for more standard the "th" in "thin" and the "th" in "then"
Thorn þ and eth ð are the unvoiced and voiced /th/ sounds, respectively. "Thin" and "then" are the correct examples, but this /dh/ business for eth is incorrect. That transcription never occurred in English, and as has already been pointed out, we must be careful not to confuse which language we are trying to transcribe. The whole argument for a reform of English is that words are not spelled as they are heard. In the South, there are some people who do not voice /th/ in "then," and so it sounds like "thin." There are people who write what they hear (as OE and ME speakers did), and so you get such classy sentences as "An thin I was fixin to go to tha store." How atrocious! This whole discussion would be horribly impossible if we all wrote like we heard!
Anyway, if you wish to speak of sounds, I recommend using the usual conventions of the International Phonetic Alphabet and putting sounds between slashes, so /a/ is different than a (a sound as opposed to a letter, and yes, there is a difference!), because in Vietnamese, a is pronounced /aː/ (like in "hat") even though Americans usually think of a as /a/ (as in "father"). The IPA can be found on this very good wiki page (http://en.wikipedia.org/wiki/IPA#Symbols_and_sounds) and you can click on any of the characters to hear their IPA sound.
Please note on the IPA chart the dental fricatives. You will find a theta and an eth. What happened to thorn? you might ask. Well, click on the theta, scroll to the bottom of the page where it shows Icelandic. There will be a thorn in the word, but a theta in the IPA transcription. They indicate the same sound, but /θ/ represents the actual sound and þ is just a letter. I hope all of this information helps the discussion to be more fruitful.