My 3-year-old son loves his letters. He is at an age where he loves to learn. He is also at that age where he best learns through play. We got him the Munchkin Bath Letters and Numbers to use during his nightly bath. The package contains 26 colorful letters and 10 numbers. The letters are rated for kids 3 and up.
The letters and numbers are great for two reasons - they float and they also stick to the wall. My son has a great time playing with the letters and numbers. In fact, these are one of the main reason he knows all his letters and numbers. They helped him learn to recognize the letter - not just know it by name.
He is just starting to spell and is constantly asking us to spell words for him on the wall with his letters. This leads to my only complaint about the product. It only comes with the 26 letters - no extras. Lots of easy words - like mom, dad, etc., have doubles and I wish it came with a few doubles. We, of course, solved that problem by buying another set of letters and numbers.
One of the main things I love about the product is that they are made from a soft foam that is non-toxic. This is important to me as he is bathing with this product and he also sometimes still puts things in his mouth.
I highly recommend adding the Munchkins Bath Letters and Numbers to your kid's nightly bath.