The set comes with 26 capital letters and 2 side bases. The front base has animal pictures which relate to the alphabet. On the back are directions for writing the alphabet. Under the Green Concept Design PlanToys selects only friendly materials and manufacturers utilizing a minimal waste concept. PlanToys long-term commitment to social programs promotes healthy child development and environmental protection. All PlanToys are made using chemical free, kiln-dried recycled rubber wood and designed with water based non-toxic colors as accent. A small wooden playthings can produce big change. Through innovation and commitment to design excellence, PlanToys team of child development experts play a critical role in developing their selection of diverse wooden toys.