L.N.
We got our daughter a Little Tikes Sand & Sea Play Table. She loved the water side. It took her a little getting used to, but she loves the sand side as well. It was a perfect gift as her bday is in July. Also, she can use it for a LONG time, so I felt it was worth the money.
A lower cost suggestion would be "Fridge Phonics" by Leap Frog. She loves it and now is "singing" her ABC's at 18 months all from this little $20 toy. She only sings about 4 or 5 letters, but she knows the tune and the pitch...it's so cute!