Someone loves to 'read' books. When he started 'reading' out loud, his father came up with the genius idea to teach him the alphabet (seriously, the thought never crossed my mind - can I win most clueless parent of the year?).
We started working on the letters with a few of our books and two months later, he can identify all the capital letters, but we're still working on the lowercase. My friend Michele recommended the flash cards found on Baby Bumblebee's website and they're helped a lot.