This handmade abacus is the one I made and used with some of my kids. They loved working with this. We started with this and simple math problems, when they were about 4 years old.

Como Educational Wooden Beads Calculation Shelf Toy for Children from Amazon.com This type of Abacus is even better to help us SEE the math, because it shows us the different ways we can make each number (3+2=5, 1+4=5, 4+6=10) and it is great for representing subtraction (take 1 away from 6, now how many beads do we have? 6-1=5 beads are left).

We at Master Mind Abacus developed teaching methods and train student mental math accordingly. Improves brain development for kids with Abacus maths learning.

Aloha is a USA based Math Tutoring Center for Kids to teach mathematical calculations and affordable reading and writing program. ALOHA Math makes your child a genius.