Well, it might cost you a few pennies (literally), but with a pair of old shoes and some glue there is nothing stopping your little Freds and Gingers from learning how to tap up a storm.
Before you put little trench coats on them and give them umbrellas it's time to head over to YouTube. Start here at Tap Dancing Lessons for Kids. Need a little more inspiration? Here's Gene Kelly in the classic Singing in the Rain, worth watching even without tap shoes.
We found this great idea at true-to-their-name Real Simple.
(Image: James Wojcik, Real Simple)
Must-See Small Cool Homes: Week Two
Beth's Romantic & Retro Residence
Good Food to Share 
The Big Book of Small, Cool Spaces 
Apartment Therapy Presents 
The Eight-Step Home Cure 
Shaw's Original Fir...
How to Bake a Potato: Three Easy Methods
How To Cook Tender, Chewy Wheat Berries on the Stovetop
We used to do this with tacks when I was a kid!
Awesome!
This is the same way many homeless children in New Orleans (and I'm sure other cities) parent's try to get them to make money. Every time I go downtown, you can be sure to hear a kid tapping away with bottlecaps or pennies under their shoes. Too many memories of growing up watching that for me! Might have to tell the kiddos pass on this one.
Maybe I'm feeling grumpy, but this seems really silly to me. A) those Simples probably cost more than actual tap shoes. B) Whether it is pennies or real taps, that would ruin your floors.
We used to use tacks too, nellymom! When my sister was about 5, she asked for winter boots that made a tapping sound for Christmas. Boots for little girls usually have soft rubber soles (and we didn't want her in dressy, high-heeled boots), so we weren't able to find any that fit the bill. So, we had to improvise with thumbtacks. She was satisfied on Christmas morning. And they never hurt our floors (hardwood, vinyl, and tile). It's no worse than a pair of stilettos.
How about heading to a thrift store and looking for a pair? You'll be helping support your local businesses and charities instead of defacing pennies.
I'm all about lookin at thrift stores...haven't found any tap shoes yet.
I have never seen tap shoes at a thrift store. I've been shopping at them my entire life. Good luck finding a pair in the size you need. Lighten up.
I think this is a great idea. My two year old loves to watch tap dancing and I'm sure he'll love this! Much less of an investment than buying tap shoes for a kid with a passing interest!
I saw two pair at Goodwill last month! (Brandon, FL)
I went to a garage sale where the daughter was selling her collection of both tap and ballet shoes - about 8 pairs each in various sizes. Maybe you could hook up with a dance studio to find used tap shoes in the right size.