I have two sons, aged three and five, who are increasingly interested in all things super hero. It's too soon to formally read comic books with them, and there are a lot of cutesy books and cartoons out there (like Super Hero Squad) that are fine for the younger crowd. But I was still hoping for something more serious yet age appropriate. I feel this Spider-Man book, as well and the other round of new Marvel books, is a perfect fit for what I wanted.
First of all, this is a beautifully illustrated book. With new art that feels nostalgic, semi-realistic, and extremely vivid and colorful, this is a feast for the eyes. The story is told like a regular story book, not with comic panels, but there are some dramatic page splashes and some wordless pages.
Second, this is the origin story of Spider-Man, and to Marvel fans like me, this may be the best super-hero origin story of them all. "With great power comes great responsibility" has entered our national consciousness, practically. The continuity here is pure comic--not the movies, not the cartoons--but the ORIGINAL comic. Peter is a nerd who's picked up, he's bitten by a radioactive spider, he BUILDS his web shooters, etc. I love this decision to present the true original story in a new storybook, because this is part of our children's modern mythology, frankly; they'll see several different versions of this origin before they ever lay a finger on a copy of the original Amazing Fantasy. Hat's off to the author, then, who did the same with all the other newer "origin" books.
In respect to parents who are somewhat more cautious with their children, do be aware that there some dramatic images and some limited violence. It's funny, but out of all the stories and pictures in these Marvel books, my kids responded the most to a large picture of Peter Parker getting bitten by the spider. He looks surprised and in pain, and there's a green, charged background to really dramatize this key moment. Also, Uncle Ben is indeed killed by the thief Peter lets go. The story mentions that Ben is killed, and we see Spidey punching the burglar in the warehouse. This is THE story and it's done tastefully--I'm not trying to scare anyone!--but it's something to consider if you think your kid is too young. You know your kids better than anyone.
I recommend all these newer Marvel origin stories, too. If I had to pick one, I would pick Spider-Man because . . . well . . . it's SPIDER-MAN. But I loved Thor, personally, and X-Men was handled really well. You could afford to get any or all of these and be a happy camper (or the parent of happy campers).