This file contains (4) different picture mats. Each mat contains 20 pictures in which the students must identify the beginning sounds. You may make as many mats (laminate on card stock) as you would like to use at the center. The final page is a set of letters. Laminate these on card stock and then use a 1 inch circle cutter from Walmart or Hobby Lobby to cut out the letters and then glue them on water bottle lids. Students may use these letters to match the beginning sound of the picture on the mat.