The French philosopher Montaigne observed that when children are at play they are engaged in their most serious-minded activity.

Educators have long understood that play helps develop skills that assist with learning, socialization and daily living. Play gives young children a nonthreatening forum in which to test and improve their abilities, both physical and mental.

When it comes to the popular toys and games available at toy and department stores, children affected by certain neuromuscular diseases may initially be at a disadvantage. Many toys require the ability to flip switches, throw dice or manipulate small pieces, tasks that may be difficult for children whose motor skills are limited.

But children with disabilities require fun, games and laughter as much as other kids. Fortunately, there's a healthy variety of companies that design toys to match the abilities of children with special needs. In addition, there are ways to adapt regular toys for use by kids with disabilities.

Facilitate movement the fun way with the EGG from Equipment Shop, available in different colors and sizes. Puzzles and dolls from KidABILITY depict youngsters using wheelchairs and walkers. Spinner games from AbleNet open up a world of fun and learning right in your living room. A light touch is all that's needed for the Saucer Switch from Toys for Special Children.

A company called Toys for Special Children offers special, easy-to-use switches that can be activated with the turn of a head or the very light touch of a hand, to help operate toys, TVs and other devices. Also offered are toys for young children that stimulate sensory awareness and help develop cognitive skills. Write to Toys for Special Children, 385 Warburton Ave., Hastings-on-Hudson, NY 10706, or call (800) 832-8697.

The Equipment Shop catalog offers tools, toys and devices to help kids with disabilities with physical therapy, learning and daily living. Objects include giant inflatable eggs to help kids roll and stretch, swings, hammocks, puzzles, squeaky toy animals and positioning devices. To obtain a catalog, call (617) 275-7681 or (800) 525-7681, or write to Equipment Shop, P.O. Box 33, Bedford, MA 01730.

Everything from cameras to toy dogs to VCRs can be made easy to use with the bright, attractive switches and control units sold by AbleNet Inc. The company also sells spinner games that use overlays to allow kids to play sit-down versions of basketball, golf, soccer and many other favorites. Call (800) 322-0956 or write to AbleNet, 1081 10th Ave. S.E., Minneapolis, MN 55414-1312 to receive an AbleNet catalog.

KidABILITY offers dolls and puzzles that depict kids with disabilities, including wheelchair users. They also market adaptive clothing with Velcro fasteners, videos, daily living aids and hundreds of books dealing with disability, some directed at parents and some at children. Call (800) 333-8087, or write to KidABILITY, 65 Park & Shop Plaza, Elk Grove, IL 60007. You can also visit their Web site at www.kidability.com.

Toys "R" Us puts out a catalog called the Toy Guide for Differently-Abled Kids including many "regular" toys which are rated for their power to enhance particular abilities. The Light 'N Sounds Computer from Fisher-Price helps encourage fine motor skills. The Cook 'N Play Kitchen Center from Playskool helps develop social skills. Other toys are noted for helping with visual or auditory perception, gross motor skills or creativity. To receive a copy, call (800) 732-3298.

The Jesana Ltd. catalogue offers a wide variety of products helpful to kids with disabilities. Some are geared to augment a child's mobility, such as hand-propelled tricycles, special desktop work surfaces that attach to wheelchairs and posture control walkers. There are also mats to exercise on, tunnels to crawl through and a Talking Toucan that answers back. Call (800) 443-4728 or (914) 376-2894 to receive a Jesana catalog.

The Best Toys, Books, Videos & Software for Kids 1998 by Joanne Oppenheim and Stephanie Oppenheim (Prima Books) is put out by a consumer organization that produces a regular newsletter about toys. The book is a good general guide to toys but also features a chapter about using ordinary toys for children with special needs. To order this book or the newsletter, write to The Oppenheim Toy Portfolio, 40 E. Ninth St., Suite 14M, New York, NY 10003, or visit their Web site at www.toyportfolio.com.

You may also wish to contact Lekotek, a national nonprofit endeavor which uses toys to facilitate creative play sessions for families with special needs children. Write to National Lekotek Center, 2100 Ridge Ave., Evanston, IL 60201, or call (800) 366-PLAY. The French philosopher Montaigne observed that when children are at play they are engaged in their most serious-minded activity.

Educators have long understood that play helps develop skills that assist with learning, socialization and daily living. Play gives young children a nonthreatening forum in which to test and improve their abilities, both physical and mental.

When it comes to the popular toys and games available at toy and department stores, children affected by certain neuromuscular diseases may initially be at a disadvantage. Many toys require the ability to flip switches, throw dice or manipulate small pieces, tasks that may be difficult for children whose motor skills are limited.

But children with disabilities require fun, games and laughter as much as other kids. Fortunately, there's a healthy variety of companies that design toys to match the abilities of children with special needs. In addition, there are ways to adapt regular toys for use by kids with disabilities.

A company called Toys for Special Children offers special, easy-to-use switches that can be activated with the turn of a head or the very light touch of a hand, to help operate toys, TVs and other devices. Also offered are toys for young children that stimulate sensory awareness and help develop cognitive skills. Write to Toys for Special Children, 385 Warburton Ave., Hastings-on-Hudson, NY 10706, or call (800) 832-8697.

The Equipment Shop catalog offers tools, toys and devices to help kids with disabilities with physical therapy, learning and daily living. Objects include giant inflatable eggs to help kids roll and stretch, swings, hammocks, puzzles, squeaky toy animals and positioning de-vices. To obtain a catalog, call (617) 275-7681 or (800) 525-7681, or write to Equipment Shop, P.O. Box 33, Bedford, MA 01730.

Everything from cameras to toy dogs to VCRs can be made easy to use with the bright, attractive switches and control units sold by AbleNet Inc. The company also sells spinner games that use overlays to allow kids to play sit-down versions of basketball, golf, soccer and many other favorites. Call (800) 322-0956 or write to AbleNet, 1081 10th Ave. S.E., Minneapolis, MN 55414-1312 to receive an AbleNet catalog.

KidABILITY offers dolls and puzzles that depict kids with disabilities, including wheelchair users. They also market adaptive clothing with Velcro fasteners, videos, daily living aids and hundreds of books dealing with disability, some directed at parents and some at children. Call (800) 333-8087, or write to KidABILITY, 65 Park & Shop Plaza, Elk Grove, IL 60007. You can also visit their Web site at www.kidability.com.

Toys "R" Us puts out a catalog called the Toy Guide for Differently-Abled Kids including many "regular" toys which are rated for their power to enhance particular abilities. The Light 'N Sounds Computer from Fisher-Price helps encourage fine motor skills. The Cook 'N Play Kitchen Center from Playskool helps develop social skills. Other toys are noted for helping with visual or auditory perception, gross motor skills or creativity. To receive a copy, call (800) 732-3298.

The Jesana Ltd. catalogue offers a wide variety of products helpful to kids with disabilities. Some are geared to augment a child's mobility, such as hand-propelled tricycles, special desktop work surfaces that attach to wheelchairs and posture control walkers. There are also mats to exercise on, tunnels to crawl through and a Talking Toucan that answers back. Call (800) 443-4728 or (914) 376-2894 to receive a Jesana catalog.

The Best Toys, Books, Videos & Software for Kids 1998 by Joanne Oppenheim and Stephanie Oppenheim (Prima Books) is put out by a consumer organization that produces a regular newsletter about toys. The book is a good general guide to toys but also features a chapter about using ordinary toys for children with special needs. To order this book or the newsletter, write to The Oppenheim Toy Portfolio, 40 E. Ninth St., Suite 14M, New York, NY 10003, or visit their Web site at www.toyportfolio.com.

You may also wish to contact Lekotek, a national nonprofit endeavor which uses toys to facilitate creative play sessions for families with special needs children. Write to National Lekotek Center, 2100 Ridge Ave., Evanston, IL 60201, or call (800) 366-PLAY.