This paper proposes a method for building a transliteration dictionary, which is based on pronouncing information extracted from two kinds of existing dictionaries. Also, it proposes a method for transforming the pronouncing information into Korean translitered words. To express the pronouncing information, we define Phoman code system. In order to avoid phonetic estimation process of English words which is the most important problem, the proposed method uses the pronouncing information extracted from the existing dictionaries. Therefore, unlike previous approaches, the proposed method does not need any incomplete phonetic estimation process so that it can produce accurate transliteration results. The proposed method has been fully implemented.