Into The A, B, Sea: An Ocean Alphabet Book by Deborah Lee Rose, pictures by Steve Jenkins.
We have enjoyed many books illustrated by Steve Jenkins, like this one, and I'm loving this alphabet book. Ms. Rose's poem is wonderfully illustrated in typical Jenkins style of paper collage. (Personally, I think I like it better than Eric Carle's.)
The poem itself is simple, focusing our attention on the illustrations, but the last few pages of the book provide a short description or fact about each plant or animal portrayed. There's no moralizing or environmental indoctrination. (Not that we want our kids to throw all their trash in the ocean, but it's nice to just enjoy the poem and the story without the overtone.)
I'm not sure we need another alphabet book, but I do have two children who can't read yet...