To identify, understand place value and number decomposition. An abacus is an object that serves to facilitate simple calculations (addition, subtraction and multiplication). This feature is very useful for users to learn the basic operations so it is widely used in basic levels. It is a calculation instrument that uses accounts that slide along a series of wires or bars of metal or wood attached to a frame to represent units, tens, hundreds, unit thousand, ten thousand, hundred thousand, etc. It was invented in Asia Minor, but lost to invent using pencil and paper, it is the precursor of the modern digital computer. 100 discs to shift work activities, developing precision movements. Measurement: 23x24x10 cm.