\documentclass{article}
\usepackage{tipa}
\usepackage{booktabs,array}
\begin{document}
\begin{tabular}{>{\tipaencoding}cr@{ }c@{ }l}
\toprule
\multicolumn{1}{c}{IPA} & \multicolumn{3}{c}{English} \\
\midrule
/\dh/ & th & in & this \\
/s/ & s & in & this \\
/\textsci/ & i & in & this \\
\bottomrule
\end{tabular}
\end{document}