Tangible symbols are objects or partial objects with qualities, such as shape, texture, and consistency, that can be used to represent a person, place, object, activity, or concept. They can be handled and share a perceptual relationship with what they represent, known as the referent. This article presents a study on the development of a universal tangible symbol system. The purpose of this study was to identify a set of standardized tangible symbols from which educational teams could select the most appropriate symbols for the children they serve. (Contains 2 tables.)