This is a simple guidebook for people who are interested in learning the introduction of how an Abacus works. The book includes simple explanation of the theory of abacus, how to read an abacus, and how to use an abacus to do simple calculation. The book includes a rule sheet for those who is interested in depth learning. At its simplest, abacus is a language that will translate numbers into beads. It will train your brain muscles to better focus, enhance your memory and become more observational. Learning to read numbers on an abacus really does open up a whole new world to explore.