This letter learning resource includes 2 sets of alphabet puzzles, EACH in BW and in color. Set #1 has students matching upper and lower case letters. Set #2 has students matching letters with pictures that begin with that letter. Set #2 matches: A - apple B - ball C- carrot D - dinosaur E - elephant F - football G - glasses H - house I - ice cream J - jellyfish K - key L - leaf M - mushroom N - nest O - octopus P - purse Q - queen R - robot S - strawberry T - tiger U - umbrella V - vest W - wagon X - xylophone Y - yarn Z - zipper I included the bw sets so that if you'd like to give every student their very own set (to keep at school or send home), it would be cost effective for you. The color sets would be perfect to laminate and use year after year in centers or when working one on one with students.