At about 6 to 8 months old I started to teach my son his letters and evenually he became interested in the numbers too. I began by put the bath toy letters and numbers in the tub with him while he bathed. He loved those things. He would take them everywhere with him, in the car, the supermarket, I mean everywhere. Still at 2.5 years old he carries his letters with him. Anyways, when he was younger in the bath he would hold up a letter up (and want to know what it was), I would tell him the letter and the sound until he could say it. In no time he knew all his letters and most of the numbers. I also used others toys and educational DVDs to help him learn sounds of each letter. He loves to put together letter puzzles as well. Now he knows how to count to ten and he knows all the letters in the alphabet.
Here are the foam letters I used:
Sassy Bathtime Fun Appliques - 84 Piece Set
Rub A Dub Abc & 123