This is the second money lesson in the smart board lessons I have posted. This lesson begins with a review of the concepts covered in my first lesson (counting dimes and pennies). It then goes on to introduce the nickel and counting by fives. In the lesson there are pages to practice counting nickels and make different amounts using nickels. The lesson then goes on to combine counting dimes, nickels, and pennies. There are then opportunities for students to practice "buying" an object shown with different coin combinations. At the end of the lesson there is a memory game attached that teachers can print and students can play in groups. There are also two different songs linked in the lesson.