26 baby wipe boxes,various items to go with each letter ex. apple magnet for the letter A,plastic alligator etc.,permanent markerWrite the upper and lower case letter on each wipe box, one letter of the alphabet for each box. Fill each box with items that begin with that letter. Some can even be pictures of items. One by one you show the items to the children and pass them around, this captivates the children! One box is used at a time. You don't even have to fill all the boxes at once but fill them as you go through the year. This hands on experience is a big hit!