Formando letras is great as a center or can be used in a small group setting. This Spanish alphabet resource can be used for students to work on their fine motor skills, letter recognition, initial sound, vocabulary, and visual discrimination skills. Included is a mat for every letter of Spanish alphabet A-Z including the letter ñ and digraphs ch, ll, & rr. This center can be used with pom-poms, play dough, glass beads, transparent disks, or magnetic disks.