After providing an enriching environment with reading readiness materials, handwork and art supplies, nomenclature cards and books, most children are ready to learn the sounds of the alphabet.
Since the Montessori method is based on phonetics first, and exceptions to the rule later, letters are introduced phonetically using fine grade sandpaper letters. This tactile approach uses sight, touch and verbal clues to reinforce the sounds of the alphabet.
After learning several letter sounds make a game by placing objects or pictures next to the corresponding letter. This game helps child categorize the beginning sounds of words to a particular letter.
After learning at least one vowel and some basic constants you can start building some simple 3 lettered words. As more letters are learned, children can begin using the moveable alphabet.