Abstract: A magnetic building set and method for teaching numeracy and spelling is disclosed. An example magnetic building set includes a plurality of trays that receive a plurality of unit markers implemented in various manipulative exercises and games that teach numeracy, elementary arithmetic, story arithmetic problems, geometric shapes, and spelling. The magnetic building set enables a user to build a plurality of geometric shapes, structures, and other constructions. Trays can be provided to represent a plurality of numeric quantities. A tray and marker assembly representing a specific numeric quantity can be manipulated as a whole, while the unit markers contained therein are visible to the student and can be viewed, manipulated, arranged and counted individually.