I purchased a roll of white wrapping paper at the dollar store and cut off a sheet to make my ice. I taped it to the floor to secure it. You could easily just tape white paper together to make the ice also. For the water hole, I taped 4 sheets of blue construction paper together and then cut out a circular shape. I used double stick tape to attach it to my ice.
I found some clipart HERE to make my fish. I added a paper clip near the gills so the magnet would attach to the fish. Here are all my letters in the fishing hole.
I set up a bucket on the ice for my son to place all his fish after he caught them. Any container will do.
To make the fishing pole I used an empty wrapping paper role left over from Christmas. I used a hole punch to make a small hole in the end and then tied a piece of string to it.
At the other end of the string, I hot glued a magnet to a paper clip and then tied it to the string.
Now it’s time to go fishing! Each time my son caught a fish, he had to tell me what letter it was before he could put it in his bucket.
We also did lower case letters as well.