This is an English as a Second Language textbook written for young children. The children will progress with their understanding, speaking, reading and writing as they progress through the textbook. IT?S USER FRIENDLY - It is classroom tested. - It?s used in many countries. - The lessons are ready to use. - The Practice Book provides an opportunity for the teacher to attend to special needs. - The Teacher?s Guide supplies colorful games that review the content. THE PHILOSOPHY OF ?FROM M TO Z? The structure of this children?s ESL book is based on the recommendations of many researchers. TESTIMONIAL: ?I think what you guys have been doing is really great and helpful. I played the game with the kids and they really enjoyed it? DIFFERENTIATED LEARNING This textbook allows ESL children to use all five learning modalities. - visual, auditory, speech, tactile and kinesthetic. PRACTICE BOOK This kids? ESL book provides independent work for the children. The students will need very little instruction about what they are to do. There are two pages of simple assignments to accompany each lesson. TEACHER?S GUIDE The Teacher?s Guide includes a variety of activities suitable for small and large groups. The games relate directly to specific lessons and reinforce the concepts that have been taught. GAMES: The games provided in this Guide provide essential listening and speaking activities. Games make ESL for kids fun ? they accelerate learning. SUMMARY This is the second book in a series of ESL for children?s textbooks. It is written for young children who are learning the second half of the alphabet letter names and their sounds. It allows the children to learn through all five modalities. It is classroom tested, the lessons are ready to use and the teacher can present each lesson by referring to only one book. Its user friendly attributes have made it a popular kids? ESL textbook in many countries of the world.