I decided to create these ABC mats for my classroom to be used as center activities (laminated). I used Word and created small pictures of objects that began with the appropriate letters mixed with a few that did not, cut them out, and placed them in baggies for the students to sort in their centers. The mats could be used as a pre-assessment, independent practice, and final assessment. Of course, you could still collect realia (which is better, in my opinion) for the students to use instead of the pictures. The mats could also be used with magazines. The students could look for pictures of items that begin with the particular letter on the mat and glue them to the page. Students who are at a higher level could look for words instead of pictures.