Through decades, there are large number of conventional methods have been studied and developed to help students understand topic addition and subtraction. The purpose of this article is to study the different research emphases to manipulative kit that currently use among teachers and educators in teaching addition and subtraction. The example of math manipulatives that have been used by teachers are Counters, Base Ten Block, Magnetic Coin, TuxMath and etc. Researcher suggests that manipulatives are particularly useful in helping children move from the concrete to the abstract level. Building the bridge between these levels, however, requires careful structuring of manipulatives by the teacher. Based on the findings, researcher compared each type of manipulative for ease of use and helpfulness in understanding the topic before release a paper regarding Chip Mental Arithmetic Kit which is a new manipulative kit in teaching and learning in topic addition and subtraction in 21st centuries.
