Make the connection between physical movement of forming letters & actual letter shapes for everyone from beginning readers to special needs students. This set of Sandpaper Letters is an excellent resource for your tactile learners, as well as reinforcing fine motor skills for younger learners. These 4 5/16" x 2 3/4" cards have letters covered with fine yellow sand and they help students make the connection between the physical movement of forming letters and the actual letter shapes. Includes: 28 lower case letter cards (26 standard letters plus alternative forms of l and t) and 26 standard upper case letters.