This product makes a great center for a Kindergarten/1st grade/Special Education/ESL classroom. Have students work at a table, or spread out on a carpet, as they work together or individually to look at the picture cards, determine the letter for the the beginning sound, and find the coordinating letter mat. It also includes mats for ch, sh, th, and wh.
For wh have students use the trick of saying the words into their hands, and when they feel a bigger breath it is a wh word and when they don't feel a big breath it is a w word.
This product is saved as a PDF, it is 33 pages long. It includes one letter mat for each of the 26 letters of the alphabet, and sounds mats for ch, sh, th, and wh, at least 4 picture cards for each letter, with several extras, a picture answer key, a word answer key, and a sheet with directions and ways to use for struggling and advanced students.