Next you will need material to felt onto as a base. There are so many options to choose from but I recommend starting with wool felt. If you are doing a simple project, something like this 1mm wool felt is ideal and comes in a variety of colours. You could even use an old wool blanket. Or if you have some tweed material or any material with a close weave, you should be able to felt onto it. Have a play with some fabrics and see what you prefer.

You will also need a felting mat to protect the surface underneath your material and to provide a cushioned surface to felt into. Foam mats like these are ideal see what you prefer. If you would prefer a starter kit, something like this from heidifeathers is a good choice as it not only contains a foam mat, but also some natural wool colours ideal for animal pictures and a selection of needles to try. If you prefer a longer lasting felting mat, then you could try a wool buddy or a felting pad like this one.

Lastly, felting fibre or wool is an absolute necessity for 2d needle felting. You can felt with almost any wool or fibre, including dog or cat fur, but some are definitely more suited to 2d needle felting than others. I recommend starting with a merino wool or a fibre approx 19-27 microns for 2d felting. Something like this selection of wool batts is a good choice and you can choose from a range of colour palettes.