26 Letters and 99 Cents by Tana Hoban is a very simple book illustrating the letters of the alphabet and counting up to 99. I really like the way to book demonstrates both little and big, for example, and the images are for the most part realistic and colorful.
Now for the good stuff, the numbers portion is very effective in the way the author introduces the concept of money by using coins to represent each number (i.e. one quarter = 25). I also like how she showed two different ways to get to a number (i.e. five pennies or one nickel = 5).
The recommended age for this book is preschool to 3rd grade but when we first read this book my older son was two. He browsed through the book and enjoyed the simple images. He asked me “What that, mama?” pointing to the coins, too, so there is value in handing this book over to the younger ones.
So, I enjoyed this book and certainly recommend it to you. However, I believe the concept can be introduced and used more effectively in a more hands-on manner by utilizing this book as an add-on. In other words, grab your jar of coins and index cards, and work with your child to accomplish the same idea demonstrated in the book.