Abstract: A planting toy kit is composed of hydrophobic fine sand, a phosphate solution and a tree. In use, the hydrophobic fine sand is first made into a mound or place in a proper container. Then a well is made in the sand mound to receive the phosphate solution. The phosphate solution forms a pool marvelously instead of mixing with the hydrophobic fine sand. The tree is afterward planted in the phosphate solution. As the phosphate solution is slowly absorbed by the tree, the phosphate solution gradually crystallizes and gives a snowy appearance to the tree. The planting toy kit breaks the stereotype that sand mixes with water so as to be not only educational for it allows users to experience the pleasure of tree planting and watering, but also amusing for it shows an exterior transformation of the tree.