WalMart has the Spark. Create. Imagine. Wooden Flip Abacus marked down to only $12.08 right now, from $19.93! Kids can roll blocks to learn the 26 letters and 10 numbers with associated pictures. One side of each block has a picture, while the other side is printed with a letter and number. Along with learning letters and numbers, kids can also use this as a memory game or counting tool.
Pick this up at your local store for free or get free shipping on orders of $50 or more.