Level B build upon the vocabulary and structures from Level A to achieve a higher leve of comprehension and conversation. Emphasis is placed on a beginning level of reading and writing. Level B is recommended for third grade or higher. Some topics in level B are- Materiales de la clase, Mobiliario de la sala, Las estaciones, EL reloj and more. There are three components in level B-The Student Book, Workbook and the Teacher's kit.