This bag includes 2 paperback books, 3 small puppets, and 5 textured sensory toys. Technically, there's a giraffe and a hedgehog, but since they're weird colors and shapes they could be anything under the ocean.
Sources for materials:
Over in the ocean in a coral reef by Marianne Berkes: 9781584690627
Herman the helper by Robert Kraus: 9780671662707
Finger jellyfish puppet, giant clam, and manta ray are all from Folkmanis but are no longer available.
Infantino Sensory Pals baby toy set is available on Amazon