Fun Foam is a great resource. You can cut any single color fun foam for consonants for each Kindergarten student. Take the fun foam to the paper cutter and cut the pieces into one-inch squares. Use a permanent marker to write lower case alphabet letters. Put dots along the bottom of each piece so that students will be able to easily turn them the correct direction and won’t get some sideways or upside down.
Choose a second color for the vowels. Have the students put them in a, b, c order. As they become proficient, have them make simple words such as cat, fat, hat, bat, rat, using the letters. Put each child’s set of fun foam into a baggy with his/her class number on it. Have fun with fun foam!