This is a smart board lesson designed to introduce students to counting dimes and pennies. The lesson begins with counting pennies. Students will then use pennies to make given amounts. The dime is introduced next where students will count dimes and tell the value of the dimes. Students will then use dimes to make a given amount. Finally, dimes and pennies are combined near the end of the lesson. Students will use dimes and pennies together to "buy" various objects. At the end of the lesson there is an activity attached in the attachments tab that can be printed for your students to complete. There are also two links to songs in the lesson to go over counting these coins.