Preschool-age children (N = 58) were randomly assigned to receive instruction in letter names and sounds, letter sounds only, or numbers (control). Multilevel modeling was used to examine letter name and sound learning as a function of instructional condition and characteristics of both letters and children. Specifically, learning was examined in light of letter name structure, whether letter names included cues to their respective sounds, and children's phonological processing skills. Consistent with past research, children receiving letter name and sound instruction were most likely to learn the sounds of letters whose names included cues to their sounds regardless of phonological processing skills. Only children with higher phonological skills showed a similar effect in the control condition. Practical implications are discussed. (Contains 3 tables and 1 figure.)