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This is the Hebrew board book Wheels, גלגלים, by Mirik Snir, one of Israel's most prolific children's authors with more than 100 books for young readers. It was first published by Sifriyat Poalim in 1982 and has been read aloud to Israeli toddlers ever since.
A little boy asks his father to build him a car. He finds one wheel, and father builds something with it. Then he finds a second wheel, and a third, which makes a tricycle, and finally a fourth, and together they have a car. The repeated lines and rhyme help little ones join in, count along and name familiar objects.
It is a warm story about a father and son making something together, and a gentle first counting book. The sturdy board pages suit small hands, making it a lovely gift for children up to about age three.