The set comes with 26 capital letters and 2 side bases. The front base has animal pictures which relate to the alphabet. On the back are directions for writing the alphabet. Playtime Ideas •Children can recite the alphabet, letter-names, and identify letter-sounding relationships, by spelling with words in the vocabulary. •Helps children match the alphabet with the animal picture base. •Teach children how to write the alphabet correctly by finding the letters to spell familiar words. For example, How do you spell C A T? •This toy is great fun and helps develop letter recognition and fine motor skills. Excellent for helping children with phonics and learning how to read and spell correctly.