These days there are all kinds of creatively decorated file folders that come in a variety of sizes. The gingham folders shown in this photo are the size of a large recipe card. Make 26 folders – one for each letter of the alphabet. Paste an upper and lower case letter on the inside of the folder along with a picture of something that starts with that letter. Store the folders in a recipe box.
For added phonics fun, you can help your child cut out or draw pictures of other things that start with the letter, then paste the picture on a note card, and file the note card in the appropriate file.