Some kids have the beach... Mine have the construction site next door. Either way, I vote sand as one of the Top 100 toys for kids. They are fascinated with it.
My two girls have big wanters. I can't go to any store without at least one of them selecting 100 things she thinks she needs. While they do insist on having a baby doll to clutch at nap-time and bedtime, they don't really play with any of their toys. But dirt, sand, and sticks will entertain them for hours.