My son loves anything that has to do with sharing his letter and number skills. He especially loves this set, because it gives him a chance to take the number and letter fun into the bathtub. It includes all 26 letters in the alphabet and 10 numbers (0 through 9) What's really neat is that these actually stick to the wall when wet, so he can spell words with them and they actually stay put and won't fall back into the water. They also come in fun colors and patterns that are appealing to young children. I personally appreciate that they're also both phthalate and BPA free, which is extremely important to me as a mother. Another thing that might not be obvious is that the set is also really great for playtime outside of the bathroom. In fact, they dry rather quickly, so they're perfect for everyday play and early learning. I homeschool my preschooler and especially love that we can use these for his math and language arts lessons. My son has another set of foam letters from a different brand and although he enjoys them, they are rather large. He really likes this set, because they're perfect for his little hands and he doesn't need a very large space to do all kinds of number and word play with them. You really can't go wrong with an educational toy that's flexible enough for both regular play and water play. We love them! I received a complimentary product for evaluation, however the views expressed here unbiased and purely my own.