Wooden structure supported on two crossed legs, consisting of a small, elongated blackboard with a drawer for the chalk, on top of which is the abacus itself. The abacus has nine horizontal wires running from one side to the other in parallel. There are ten wooden balls threaded onto each wire, except for the bottom wire which has nine. Behind these horizontal wires, there are eight vertical wires starting from the left-hand side. On the sides of the abacus there are letters and numbers: on the left-hand side reading from the top down, 0-9-8-7-6-5-4-3-2-1, and on the right, Roman numerals: I, V, X, L, C, D, M, M. At the top there were various letters some of which are now erased: - C D - C D U - .. CONTADOR (counter), at the bottom it says: 10/ 1/ 100/ 10/ 1/ 100/ 10/ 1/ 0,1/ 00,1/ 000,1 and below that: De Millón/ De Mil / Simples /Decimales. Under the blackboard there is a small plaque with the name of the manufacturer: Dalmau Carles Pla S. A. Gerona. The wood is varnished in its natural colour.
It was used in pre-school and primary to help children learn to count.