Help children master their ABC’s by learning the sounds they make and work on simple spelling activities with these brightly colored magnetic letters and letters with pictures. This kit includes a set of 38 Uppercase Letters, one of each alphabet letter plus 12 additional letters for spelling, 38 Lowercase Letters, one of each alphabet letter plus 12 additional letters for spelling, 60 NEW A-Z Letters with Pictures, one for each alphabet letter with additional encouraging sayings and blank magnets to personalize what you want, and a fire engine red magnetic Kidboard™.