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This timeless Melissa & Doug Wooden ABC-123 Abacus toy, featuring 36 colourful double-sided tiles, is an early-learning essential! The wooden frame includes all the letters of the alphabet as well as the numbers 1 through 10 on one side and whimsical illustrations including an apple, fish, key, moon, grapes, tie, and house on the other. The spinning tiles encourage children to play, explore, and learn. A tremendous quality and value that will last for years!