First of all, these letters are pre-cut!!! Now that we do not have to cut the letters out, we can get on with our work. This awesome diverse set grows as your children’s development evolves. The letters are color-coded for easy consonant and vowel recognition. Also included are accent strips to teach phonics in other languages besides English. There are several sets of letters to use for word spelling. This set can be used for teaching English, French, Irish, Scottish, Italian, Canadian and Spanish. This combo set includes 118 pieces - 2 sets of upper case, 2 sets of lower case and 4 accent strips of eight symbols. Phyllis :)