Write and Wipe Flashcards ABC helps children learn their letters, particularly focusing on the sounds letters make at the beginning of words. The set contains 27 wipe-clean flashcards, a wipe-clean pen, and a 12-page activity book. One side of each flashcard provides practice in forming each letter of the alphabet, while the other side presents a word that uses that letter sound, providing practice with that letter in context, and helping to build the child's vocabulary. The activity book provides further letter practice and also a number of activities to help children to link pictures and words, promoting their language development.