Melissa & Doug Wooden Abacus - This brightly colored wooden abacus is a great first “calculator” for kids to learn counting, patterns, colors and more! The 100 colorful wooden beads slide smoothly on this classically styled, high-quality frame. Melissa & Doug toys are Made in China under strict safety and environmental standards using lead free, non-toxic colors and materials that meet or exceed safety specifications set forth by the ASTM International on toy safety.