Abstract: A manipulative construction set comprising a plurality of construction tiles. Each of the tiles can comprise a side forming a tile perimeter, wherein the side includes an inward extending pocket formed therein. Each of the tiles can further comprise a magnet rotatably retained within the pocket, wherein a portion of the magnet retained in the pocket is exposed. The exposed portion of the magnet can rotate between a first polarity and a second polarity such that a magnet of a first tile in the plurality of tiles and a magnet of a second tile in the plurality of tiles are capable of attracting the side of the first tile to the side of the second tile by rotating to generate attracting polarities between the magnet of the first tile and the magnet of the second tile.