The letter R is probably the most difficult sound in the French language. I have looked high and low for tips or instructions on how to pronounce it from an English speaker’s point of view. And here’s the best answer I have found so far:
Make the sound in your throat that you would make if you were gargling a liquid, like mouthwash. But without liquid.
Sort of a ghghgh sound…
Source: http://answers.yahoo.com/question/index?qid=20071015154025AAucp7r&show=7