This is always a fun activity for Christmas time but can be used any time of the year by changing to a birthday theme. I bought the little present ornaments in the Christmas section and added pictures to the sides of them. Gift bags (I love to reuse gift bags!) are labeled with corresponding letters. Students then sort the presents into the correct bag based on beginning sounds. You could also label bags with 1, 2, 3, 4 and have students sort the gifts by number of syllables. If you can't find the little present ornaments it wouldn't be too hard to wrap small boxes or even put the pictures on the inside of the boxes.