If you're a non-native speaker of English, learning to correctly pronounce words is an important part of speaking English fluently. One of the most common and important words to learn how to pronounce is "where." To correctly pronounce "where," start with the "wh" sound. Make a soft "w" sound in the back of your throat as if you were about to say the word "who." Then, move to the "e" sound. The "e" in "where" is pronounced with a short, flat sound that should not be too high or too low. Finally, finish with the "r" sound. "R" is usually pronounced with the tip of your tongue on the roof of your mouth.
Practice saying "where" out loud and exaggerate the sounds of each letter. If possible, record yourself saying it and listen back to check your pronunciation. With practice, you'll soon be able to pronounce "where" the same way a native English speaker would.