The letter shapes and sounds are abstract for children. The present Invention eliminates the abstract nature of the letter shapes and sounds, makes the learning material extremely easy and fun by inventing tangible bases for the letter shapes and their basic sounds. The Invention comprises 26 flash cards with 26 invented letter shaped animals and objects on them. Each animal or object physically looks like a letter and the first sound of that animal or object name and the basic sound of that letter are the same. Learning the animal or the object shape and the first sound of the animal/object name as the short version of the animal/object name, the child actually learns the shape and the basic sound of the letter.