Buy this product: Alphabet Phonics Center Kit.
There is plenty of material included to help kids recognize and name
upper and lower case letters, identify letter-sound relationships,
practice alphabet order, and build up their vocabulary. The kit
includes 52 extra thick 1 3/4" tall crepe rubber letters, 27 two-sided
activity mats, and a kit box with drawers for organized storage and
easy access. There is an activity guide included.
Appropriate for ages 3+.