Abstract: A mathematical training system includes an electronic abacus device. The sequence of operating counter beads of the abacus is converted to data signal by sensors. The data signals are outputted to a computer device having a monitor display for showing the operation of an instructor's abacus as well as a student's abacus. The student's operation is recorded such that it may be reviewed in any selected time by the instructor to assess whether the student has operated the abacus correctly to arrive at the solution of a mathematical assignment. The computer may also provide a warning and a corrective operation to the student when an erroneous manipulation is detected.