One high density foam block with a wooden needle holder with needle.   There are spare needles in 3 different sizes (the smaller the needle the finer) in a needle safety case.  The high density foam block is the perfect base to needle felt into for 2D ('painting with wool') needle felting.  However it is also useful to start off a 3D felted item.   Use one side and then turn over to use the 2nd side.    The block measures a nom 7" x 5" x 1.5" deep (18x13x4cm).   You can store spare needles by pushing them into the side of the block if you wish - but remember to remove them before you start felting or you will probably break the needle you are using.