Your little learners will have fun sorting and matching beginning sounds to the letter and helping these adorable sheep find the way to their pasture.
I tried very hard to use pictures that make sense for each letter sound and will also hopefully be easily recognizable for kids.
Picture cards (sheep) included:
Aa: apple, ant Bb: bee, balloon Cc: carrot, crown Dd: duck, dog Ee: egg, envelope Ff: fish, frog Gg: grape, glass Hh: hammer, hand Ii: ink, igloo Jj: jam, jug Kk: kite, key Ll: leaf, ladybug Mm: mouse, mitten Nn: nest, needle Oo: octopus, orange Pp: peas, pie Qq: question mark, quilt Rr: rocket, rabbit Ss: snail, saw Tt: turtle, teapot Uu: umbrella, underwear Vv: volcano, vase Ww: whale, worm Xx: x-ray, xylophone Yy: yarn, yogurt Zz: zebra, zipper
You can easily accommodate whatever age or ability of your little learners. You can start by using only a few sheep and only one or two letter pastures. Depending on your kids, you may or may not use all of the 26 letters at once.

This printable PDF includes 13 pages of 52 sheep with pictures and 26 letter pastures.
TO PREP: Print out the sheep and pastures. Print them on cardstock or laminate for extra durability. Cut out.
TO PLAY: Have your child say the name of each picture and match sheep with matching pastures. Have fun!

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