A magnetic building set and method for teaching numeracy and spelling is disclosed. An example magnetic building set includes a plurality of trays that receive a plurality of unit markers implemented in various manipulative exercises and games that teach numeracy, elementary arithmetic, story arithmetic problems, geometric shapes, and spelling. The magnetic building set enables a user to build a plurality of geometric shapes, structures, and other constructions, Trays can be provided to represent a plurality of numeric quantities, A tray and marker assembly representing a specific numeric quantity can be manipulated as a whole, while the unit markers contained therein are visible to the student and can be viewed, manipulated, arranged and counted individually, Students are instructed to manipulate the trays and markers in various exercises in order to learn counting, number composition and decomposition, subitizing of quantities, arithmetic operations, place value, story arithmetic problems, geometric shapes, and spelling.
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