From ancient times, abacus is used as a calculating device in different countries of the world. Even now most of the countries use them for easy calculation. China, Japan and Russia are having their own abaci (plural of abacus). But this is not quite popular in India. Recently, many institutions have started to give coaching in abacus charging exhorbitant fees without a prescribed book. In this juncture, we thought about to have a good book which must be absolutely useful as well as economical to those students who wish to acquire numerical ability from the age of five onwards. Addition of numbers, Subtraction, Multiplication, Division, Square root, Cube root through long division, the fifth root of fifth power, Fractions, binary operations, Octal numbers, Averages, Algebra in abacus, Percentage, all these operations are given in this book in the easiest method. This book is a blessing to teachers and students to develop numerical ability in a short span of time. This book is prepared by Sri.N.Sudhakaran, who is an eminent scholar in abacus research. From 1985 onwards, he has worked as a State level resource person in Mathematics for Kerala Sasthra Sahithya Parishath, Bala Sangam, Balajana Sakyam, Kudumbasree, Children's Development Council, SRC, SCERT and UGC. He has got an award from the Govt.of Kerala in 2011. We are highly thankful to all those persons who have given their own contributions to publish this book in the best manner.