This unit, which contains a teacher's guide and student materials, is designed for students with limited acquaintance with money (Grades K-1). Activities reinforce the basic concept of recognizing a penny, counting pennies, and associating monetary value with pennies from one to ten cents. These activities include listening to a taped read-along booklet, playing tic-tac-toe with pennies, "buying" wild animals with pennies, making a computer from a milk carton, playing penny dominoes, and answering several worksheets on counting pennies. The teacher's guide lists objectives, materials needed, and provides reproducible worksheets and pre and posttests. The unit encompasses approximately four to six hours of instructional time. (KC)