Gently used complete set. Includes upper and lower case sandpaper letters. This set of Sandpaper Letters is an excellent resource for your tactile learners, as well as reinforcing fine motor skills for younger learners. This set is a very useful resource for home or classroom learning activities, and helps students with special needs by providing sensory input to their literacy skills. Features & details For Grades pre-K -1 -2-3 depending on abilities Includes both uppercase and lowercase letters Cards are 4x 2 Young children, especially special needs students, will benefit from the important tactile experience of these letter cards. Each card is covered with fine sand to help students make the connection between the physical movement of forming the letter and the actual letter shape. Each durable card has directional arrows to ensure proper formation and measures 4 %" × 2 ¾". Didax Education • Rowley, MA USA