The Abacus is an ancient mathematical instrument used for calculation. Abacus is developed as an education tool for enhancing intellectual ability in children. We give training to students of the age group of 4 – 17 years. We teach students how to do arithmetic calculation like addition, subtraction, multiplication and division with the help of abacus. As they advance levels, students are able to visualize the abacus in mind and perform calculations without the physical abacus. They achieve greater speed and accuracy and are able to do the calculations in mind, faster than a Calculator.