Distribute plastic bags containing 24 pennies, 3 nickels and 3 dimes to each child. Next hold up a nickel and ask the children to find a nickel in their bag. As they describe the nickel record their descriptions on chart paper.

Now ask the children to place a piece of paper over a nickel and to rub the paper with a crayon to make impressions of both sides of the coin. Ask them to record the coin’s value in both words (5 cents) and using cent sign notation. Then ask the children what similarities and differences they notice about the three coins they have studied. Add the word “nickel” to the word wall. To set the stage for this lesson, read 26 Letters and 99 Cents, asking children to take turns modeling various amounts to 60 cents using the coins. Then ask them suggest other amounts to model.
Next give each child a copy of the Ten Frame activity sheet and model trading pennies for nickels and nickels for dimes. Model trading pennies for nickels by placing 1 penny in each cell of the top row of the ten frame, and when the row is full, exchanging the 5 pennies for 1 nickel. Then repeat with the bottom row. Then ask them to find out how many nickels would equal a dime, and guide them through making that exchange.
Now put the children in pairs and have the children return their coins to their plastic bags. Invite the children to take turns showing to their partner a
handful of coins and having him or her guess the total value of the coins. Then ask them to work together to find the actual value, exchanging for nickels and dimes whenever possible.
When the children have had several turns, call them together and ask them to use their coins to display a given amount such as 34 cents. Call on a volunteer to show the coins they chose, then ask if anyone showed the amount a different way. Display their choices on a chart such as that shown at the end of the unit. For example, students might make 34 cents in the following ways:
3 dimes, 0 nickels, 4 pennies
0 dimes, 6 nickels, 4 pennies
2 dimes, 2 nickels, 4 pennies
...and so on
[You may wish to use paper copies of oversized coins on
a large chart to demonstrate the combinations.]
At the end of the lesson, ask children to choose two of the rows from the above chart and draw a picture illustrating two different ways to make an amount. They may wish to display these on the classroom bulletin board and to add them to
their portfolio.