The Sea is an integrated theme unit with activities at three levels of difficulty for ages 5 through 10. The activities cover aspects of English (writing, spelling, punctuation, grammar, reading research) and science (living world). Ideas are included for activities in visual art and environmental studies. The unit can be used in a mainstream classroom but it is also suitable for students for whom English is their second language. All the activities are based on a theme and so learning is focused on topics that interest and enthrall all students.