This wooden base U-shape wire abacus is designed to demonstrate the concept of place value in numbers in a simple and hands-on way. It features 6 wires with 9 beads on each wire, helping students understand number values up to one lakh. The abacus encourages the “do and discover” learning approach, allowing students to physically move beads and grasp basic place value concepts effectively. The wooden base measures 20 cm × 7 cm with a thickness of 18 mm, making it sturdy and easy for classroom use.