This set from Meaningful Crafts contains 12 felting needles:
4 x gauge 32
5 x gauge 40
3 x gauge 38
Tip to take care of the needles:
Puncture, don’t wiggle! Please note that the felting needles are fragile. Make sure that you always puncture the needle at the same angle and take it out on that angle again. Avoid lateral tension, do not wiggle! It is wise to always have some extra needles in stock in case the needle brakes.
Enjoy your felting creation!