Should I Teach Letter Names or Letter Sounds First?
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Neither! I would like to suggest that it is most effective to learn both of letter names and sounds simultaneously, with an emphasis on letter sounds when it comes to reading.
Studies have shown that learning both the letter names and letter sounds at the same time strengthens the letter-sound association which is foundational for reading. Also, it has been proven that knowing the letter names help kids learn the letter sounds, but not the other way around. You may wonder if that is going to confuse your child. To avoid confusion, the key is to teach them together using explicit and clear instruction.
For example,

This is the letter i. The letter i makes the /ĭ/ sound like in igloo.
I found the letter name-sound-keyword(picture) association the most effective and helpful for my students over the years. It just sticks better!
That is why I wanted my letter sounds flashcards to have the letter, keyword and picture on them to help kids strengthen this association while learning their letters!
Overtime, my kids are able to differentiate what is the letter NAME, the letter SOUND associated with it and the KEYWORD which helps them to remember the sound associated with the letter.
Here are some ways I found to be helpful in teaching letters:
1. Use multi-sensory activities.

There are plenty of fun and creative ideas you can find on the internet about using multi-sensory activities to learn letters! The key is to say the letter NAME, the KEYWORD and the letter SOUND while tracing/writing the letter.
For example, while tracing/writing the letter i, your child will say "i(name), igloo(keyword), /ĭ/(sound)". I usually get them repeat this at least 3 times.
I love doing a craft related to the keyword that the letter is associated with so that it sticks better.

2. Repeat, repeat and repeat.
Repetition is key for learning or for anything to stick. It takes time!
3. Incorporate phonemic awareness activities.
When I introduce a new letter, one of the things I do with my kids is playing games associated with the letter sound. For example, finding the objects/pictures that begin with that letter sound or stamping/dotting the pictures that begin with that letter sound. These games/activities strengthens the kid's phonemic awareness, which essentially means noticing the smaller, individual sounds in words.

I love using resources from Reach All Readers, they offer free resources here. You can explore them! I'm sure you can find many more ideas online!
4. I always start with the letters in their names.
Children learn better when it is meaningful to them, so why not start with the letters in their own names!
If your child already knows their letter names, then start by introducing the letter sounds associated with them! If they don't, then I would suggest teaching both letter name and sound simultaneously, with an emphasis on letter sounds when it comes to reading.
Hope this post is helpful in getting you started!