The Sandpaper Letters are an amazing multi-sensorial Montessori material that prepares children for writing. The child’s first impression of the letters is visual, when she sees their shapes. This is reinforced through the sense of touch. The tactile work of repeatedly tracing the letters, which are made of sandpaper, gives the child a muscular memory of the letters’ shapes. She also gets an auditory impression of the letters as the Montessori teacher says the sound of the letter (not the letter’s name), and the child repeats the sound. This helps the child make a connection between the letters’ forms and their sounds. This multi-sensorial approach introduces the child to the idea language can be spoken, heard, and seen.