Two books in one: a flip-over with an alphabet book at one end, a counting book showing coins used for amounts up to 99 cents at the other. This is elegant simplicity at its best. Using the basic colors of a new box of kindergarten crayons, Hoban chooses brightly enameled upper-and-lower-case letters and figures whose forms resemble those taught to beginning writers. Each letter is accompanied by one easily recognized object (egg, goldfish, umbrella); coins representing each amount up to 30 cents plus 35, 40, 45, 50, 60, 70, 80, 90 and 99 cents are shown in as many as three combinations for a given amount. The organization of each page into four blocks gives the design rhythm, coherence and consistency. The quintessence of first alphabet and money books, produced with grace and style.