This lesson is designed to give students their very first experience with the concept and representation of percents. The activities seeks to lay a conceptual foundation for later problem solving with percents by building on students' prior knowledge of fractions with denominators of 10 or 100 and finding equivalent ratios. Throughout the lesson they use art to show the visual connection between fractions and percents. Students develop the knowledge that a percent is a part/whole ratio where the whole is measured in hundredths. The lesson gives students the opportunity to visually represent fractions and percents on a 10 x 10 grid, along with an enrichment activity if the teacher wants in expand to include decimal conversions and finding.