The abacus (plural abaci or abacuses), also called a counting frame, is a calculating tool that was in use centuries before the adoption of the written modern numeral system and is still widely used by merchants, traders and clerks in Asia,Africa, and elsewhere. Children using Abacus are found to be superior in the accuracy of their memory and the number of digits they are able to memorize when compared with non-abacus learners of the same age. This is because the abacus children place numbers on the abacus image in their head as they mentally calculate with abacus method. It improves the image memory. It becomes easier for the children to do mental maths quickly with accuracy.It helps the student in solving mathematical problems. The accurate and rapid calculation leads to better marks in mathematical calculations. In addition, a positive effect is seen as the children are quick in calculating fractional numbers too. Abacus also improves Listening, Concentration, Comprehension, Presentation, Memory, Speed, Accuracy, Creative and Imagining Skills, Personality Development, High Confidence level in children.