There are lots of magnetic letter sets for children, but none that are this beautiful and ethically/responsibly made. This set of letter magnets, from the brand Gathre, are made of birch wood that is free of toxins, PVC, phthalates, and lead. The entire set complies with the CPSIA (U.S. Consumer Product Safety Improvement Act). The set includes 52 letters total, i.e., the entire alphabet in both upper case and lower case. The upper case letters measure 3 inches tall x 1/4 inches thick. The lower case letters measure 2 inches tall x 1/4 inch thick. The set comes packaged in a sturdy white box with Gathre branding. The entire set is NWT and has never been used. A few letters from the top layer of the box were removed to take photos for this listing, but otherwise this set has not been touched. Please note these magnets have magnetic backings, as shown in the photos. The magnetic backing is 1 piece that covers the entirety of the back of each letter. It looks like the magnet is glued onto the back of each letter. These magnets were purchased directly from Gathre.com. They are currently out of stock at Gathre.com and not shipping until December, so this is an excellent opportunity to get them. They retail for $105 due to their premium look and feel. If that price seems high, please keep in mind that the set includes 2 full sets of the alphabet (both upper and lower case letters), not just 1.