This Teachables Magnetic Whiteboard kit includes one set of 240 lower case letters in a compartmentalised storage box and 24 magnetic write & wipe boards. Both items are available to purchase separately-see JS2535 in Whiteboards and LS518 in Magnetic Letters.Magnetic letters are one of the most commonly found resources in the early childhood and school environment. Teachers will encourage children to play with magnetic letters. As they are a perfect tool for practising the following essential literacy skills. Letter recognition Letter/Sound Matching, Letter Formation, Word Building and also Sentence Building.