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Matching things that are alike and different according to one or more attributes is an early math skill that will later lead to classifying information and sorting into groups and sets. Our preschooler understood that while most of these photos are animals some live on a farm while others live elsewhere.
We used a pocket chart from the dollar section at Target and animal cards I had from when taught kindergarten but you could use clip art or drawings or magazine pictures of animals.
You'll find more math ideas for kids on our Math Pinterest Board: