The document provides an analysis of different materials that were tested for making a language learning toy for children ages 2 to 4. The analyses include the tools used, any safety rules, and conclusions on the suitability of each material. For the final product, MDF wood was selected as it provides the desired look, is inexpensive, and won't break easily like other tested materials such as cardboard and plastazote. Safety rules for using tools like the laser cutter and scalpel are also outlined.