Abacus is the binary method understandable by brain. It develops certain characteristics, which are suitable for the training of the learner´s mind such as simplicity, accuracy, precision, originality. The abacus learners are trained to co-ordinate visual, auditory and sensory inputs and solve problems by analyzing the separately. Constant abacus users help to explore confidence in one`s metal faculties, intelligence and problem solving abilities. Understanding mathematics by using abacus fosters an ability to think laterally. In this study a comparative study is done on age group of 4- 7 years (Group B) and 8-12 years (Group A) for the development of different skills such as concentration, memory, visual aspects, retention and recall, grasping power etc. By graphical study it is clear that group B are more superior than Group A.