There are a lot of ABC placemats out there, but I like this one the best of those I have seen.  It is colorful, shows the letters in both lower and uppercase, and shows a simple image for each letter.  We talk with my 2.5 year old sonabout the letters and images during dinnertime, which I think is helping him to learn his letters.  It is also a good thickness, wipes off easily, and the colors do not scratch off (like some other cheaper placements I have encountered).  I am very pleased with this purchase.