To provide a toy for learning primarily for small children enabling learning with a sense of play during bathing by providing a front face which is always turned upward, and a back face which is always turned downward while floating on bath water for showing a problem and a solution.

A toy body part is formed of a material capable of floating on the bath water, which part has a shape suitable for showing characters, pictures, or the like, on both opposite faces. A hollow is provided inside of the front face for showing the problem, or a weight part is provided on the back face for showing the solution, so that it is floated on the bath water with the front face having the problem written always turned upward, and the back face having the solution written is always turned downward unless it is turned over by the hand. Thereby, it serves as the toy for learning primarily for small children allowing learning with the sense of play during bathing.