E: Elmo
K: Kermit
Both are Muppets
O - Omar Sharif
T - Tom Berenger
Both are actors.
F: Franklin Richards
R: Reed Richards
Um, I don't really have to explain this
S: Silver Surfer
S: Silver Sable
R: Red Foxx
E: Ellen Degeneres
Both of these people are Stand-Up comedians that starred in very popular sitcoms.
X: X-O Manowar
S: Solar man of the atom
Both Valiant Characters I believe
R-Rachael
M-Monica
Both Friends.
L-Luke Skywalker
A-Anakin Skywalker
R: Rusty Wallace
R: Ricky Rudd
Both are 2005 NASCAR drivers.
E: Empty-vee
D: Duke
Characters from "Intimates" comic
E-Edward Scissorhands
E-Ed Wood
Both characters portrayed by His Royal Hotness Johnny Depp
S: Stone Cold Steve Austin
D: Devon Dudley
Both Wrestlers
N: Nomar Garciaparra
Y: Yhency Brazoban
Both curent baseball players (Cubs) and (Dodgers) espectively
A: Arsenal
N: Nightwing
Both Outsiders
L: Leonard Maltin
G: Gene Siskel
Both are (were) film critics
N: Norm
L: Lenny
Both barflys (although from different shows)
Cheers/Simpsons respectively
M = Matter-Eater Lad
Y = Yera
Bronze Age Legion characters
D: Doombot
A: Amazo
Both Robots
T = Tommy Hillfinger
O = Oprah Winfrey
Both have more money than any reasonable person should.
R: Roy Orbison
Y: Yoko Ono
Both Musicians (latter subject to oppinion)
N: Naomi Watts
O: Orson Welles
Both actors.
Stevie Ray Vaughn
Sam Myers
Both modern blues musicians
N: Nero
S: Septimius Severus
Both were Roman Emperors
O: Oberon
S: Skeets
Both were characters in Giffen's Justice League
N: Nickleby
S: Scrooge
Both are Charles Dickens' characters.