This set includes 40 magnetic lowercase letters, with multiple copies of commonly used letters for word-building activities. The letters feature a linking design that allows children to connect them while learning the alphabet and forming basic words. The magnetic tiles provide a tactile experience that supports fine motor development and hand-eye coordination. Children can use the letters to explore early literacy concepts such as letter recognition, phonics, and basic spelling. The set encourages creative word formation, helping expand vocabulary and language skills. By manipulating the letters, children develop phonemic awareness as they experiment with letter sounds and combinations. The magnetic linking letters are designed to support visual perception, grammar understanding, and confidence in early word-building. All materials meet domestic and international toy safety standards through rigorous testing.