If you have a child who loves beaches (and what child doesn't), and is learning to count, 1, 2, 3 ... By the Sea would be an excellent choice.

Bright illustrations depict fun at the beach, in the dunes and on the dock, making readers long for a day by the sea.

If you are doing a unit on the beach/ocean, this is a must for your library ... a great book for developing early reading skills.

... a picture book charmingly illustrating all manner of sandy fun to be had down by the water.

The paperback format is just right to slip inside a beach bag for a day at the shore.  

If you are tired of gray winter weather, count to three and head to the beach with 1,2,3 ... By the Sea.