This set of multi-use learning cards helps children practice letters and numbers through interactive play. Each card features recessed areas where children can first trace the shapes with their fingers, then match the corresponding magnetic letter or number piece. The reverse side has a write-on/wipe-off surface for repeated writing practice. The magnetic pieces adhere to any magnetically receptive surface, allowing for additional learning activities beyond the cards. The set provides multiple ways to reinforce letter and number recognition through tactile and visual engagement.