The package includes prepared sample slides of insect parts, plants, and even blood which is nice. They also provide you with 5 blank slides and coverslips so you can do your own slides (that's a great addition). You also get some tools for sample preparation but you will have to do some research on the web to learn how to use them. A plastic cover is included and prevents the accumulation of dust on the microscope.
Observing samples was straight forward and simple. I like that they include a cell phone adapter and a wire shutter to take pictures.
Since I brew beer and that I am actively trying to isolate wild yeast I wanted to find a cheap microscope to observe my samples. I was easily able to observe yeast cells with it, which pleased me (see video).
Other than that, I can easily imagine kids having a great experience with this product. It has everything to start a microscopy hobby.