Toddlers can learn not only to count, but to sing ABC song with this learning toy by Melissa & Doug! ABC - 123 Wooden Abacus is a new addition to the well-known Melissa & Doug's learning classic toys series. The wooden abacus comes with 36 flip picture tiles. The wooden tiles show letters and numbers on one side, and corresponding images or number of dots on another one. This learning abacus is an excellent toy for home or preschool playroom because the kids will not loose any pieces - all tiles are attached to the 6 rows. Count, learn numbers, memorize the alphabet, make connections, learn and play with ABC - 123 Wooden Abacus from Educational Toys Planet!