An abacus is a calculating tool. The word abacus is a derivative of the Greek word abax. It originated in Babylonia. Abacus toys are educational toys. The form of the abacus varies from country to country. The basic structure however, remains the same. Ten strings are strung on a wooden structure with five sliding beads on each string. Abacus toys teach kids how to count. The abacus is based on the bi-quinary system of calculation. It utilizes a combination of two bases. The bases represent decimal numbers. The abacus is not actually a calculator. But it is one of the first mechanical aids to calculation. Abacus toys provide the children with an awareness of the counting system based on groupings of ten. Children learn counting from a very early age with the help of this toy and clear their concept of numbers.