Melissa & Doug Deluxe Jumbo Cardboard Blocks, 40 Pieces (E-Commerce Packaging, Great Gift for Girls and Boys – Best for 2, 3, 4, and 5 Year Olds): Toys & Games $19.95

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Also, 24 pieces for $ 14.39.

I bought a 40-piece set for my kids last year and they have been playing a lot with it. I highly recommend it for this low price.