Our set of flat vinyl magnetic letter tiles include 129 tiles. There are plenty of those highly occurring letters needed to make a variety of words. Uppercase letters are included for spelling names and capitalizing proper nouns. And we also include the vowels in both red and blue. This set includes the following: 68 lowercase consonants (blue), 25 lowercase vowels (red), 5 lowercase vowels (blue), 26 uppercase letters (blue); 5 uppercase vowels (red). Really Good Stuff Activity Guide. Note: Magnetic board not included.