This book is a great way to introduce numbers beyond 100. It is a fun book that all children will enjoy since it is written by Dr. Seuss. It is a great book for kids who need a little bit more help with counting. This book can be used with students in first grade and up. I'ver seen the importance of teching students that 100 isn't a magical number, there are other numbers that come after 100 and this book shows just that.