In 1960, LEGO released 2 sets across 2 themes, all of these sets have been retired. For that year, the total price of all retail sets cost $7, today those sets are valued around $98.
Most valuable 1960 LEGO set
237 Number Bricks $97.85
Largest 1960 LEGO set
Kindergarten Set 475 pieces
1960 retired wooden toys after a warehouse fire and fully committed the company to plastic brick production, while refreshing the core basic-set range.
2 sets

237 Number Bricks

Theme / Subtheme Classic / Supplemental
Year 1960
Pieces 50
Availability Retired
237 LEGO Number Bricks
Retail $0.50
Value $97.85
Growth  +19470.0%
Annual growth 7.2%

Kindergarten Set

Theme / Subtheme Dacta / Classic
Year 1960
Pieces 475
Availability Retired
LEGO Dacta Kindergarten Set
Retail $6.00