Starting to teach letters, any advice please?

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My DS1 has just turned 3 and is taking an interest in letters (asking what they are called, understanding words are made up of letters etc.) I was just looking for some advice on how to go about starting to help him understand. Do you just see a letter while you're out and about and say that's a "d" (for eg) or do you look at whole words and then what they are made up of? I'm not at all bothered about him learning to read or anything at the moment but would like to be able to help him learn about something he's showing an interest in without confusing him. If anyone has any tips, resources etc that they found useful I'd appreciate it. Thanks

Hi,
My little boy turned three in November and was showing an interest in letters and numbers so as a stocking filler at Christmas he got fridge magnets of letters and numbers.

I just used the letters a,b,c and the first letter of his name and then numbers 1,2,3 to keep it simple to begin with and then whenever we are in the kitchen together I ask him to point out the letters/numbers. It seems to work as it keeps him distracted when I am trying to cook etc.

I hope this helps.