My husband and I are very interested in introducing our newborn to a love of reading from a very early age. Although this book is recommended for children who are 6 months or older, our 2-month-old loves it. We enjoy flipping through the pages with her, and there are so many different tracks that accompany each page. She particularly likes the tracks with the animal sounds (dog barking) and also the singing tracks. As she gets older, she'll be more interested in following the words on the page. For now, though, she's just learning that books are fun.
Edited to add: Our baby is now 10 months old, and she still loves this book. There is a button on the book that, when pressed, will play a different track for the page. Sometimes it's a song or a description of the picture on the page. Our daughter has discovered how to use this button, and she presses it over and over to hear all the words, songs, and sounds for each page. This is a fun and interactive toy that has introduced our baby to a love of reading.