closed as not a real question by RegDwighт♦ Oct 11 '12 at 14:14
It's difficult to tell what is being asked here. This question is ambiguous, vague, incomplete, overly broad, or rhetorical and cannot be reasonably answered in its current form. For help clarifying this question so that it can be reopened, see the FAQ.
They are pronounced alike. "Spelling" refers to the order and identity of the letters used in writing words, so there and their are not spelled the same. "Pronunciation" refers to the sound of the spoken word, and as you noted, the phonetic guides to pronouncing there and their are the same.