Melissa & Doug ABC-123 Abacus - Classic Wooden Educational Toy With 36 Letter and Number Tiles Abacus features 36 double-sided letter and number tiles Illustrations and words include duck, octopus, tie, whale, and nest Sturdy wooden construction will last through years of play Attached tiles won't come loose or get lost Helps teach letter, number, color, and pattern recognition; encourages fine motor skills and hand-eye coordination