Abacus is fundamentally a calculating tool which is becoming a popular MENTAL DEVELOPMENT TOOL. In ANZAN stage, children use their visualization skill to do the calculations. This utilizes the LEFT BRAIN for logic sums and RIGHT BRAIN for beads and their positions. Like any other organ of human body, our brain also needs regular exercise to keep it sharp and active, but how do we exercise our BRAIN, MATHEMATICS provides the ideal workout to our brain. But most children fear mathematics and often try to escape from complications of solving problems. This is where ABACUS comes to aid. Abacus develops speed and accuracy by using basic methods, hence children start liking mathematics within a short period of time.