This study was conducted to determine how to assist Yarigabisi Junior High Schools students to understand the concept of place value using abacus. The study assessed how to assist Yarigabisi Junior High Schools students to understand the concept of place value using abacus. Samples of fifty (50) Yarigabisi Junior High Schools students were selected. Data were gathered using a multiple choice test for pretest and posttest, and completion test for the delayed posttest. The Paired Sample t-test was used to analyze the data and the statistical software that was used to analyze the data is Statistical Package for Social Scientist (SPSS 16.0). Observation and interview were also conducted to find out their behavior while learning and the effects of using the abacus. Findings showed that the use of the improvised abacus significantly reduced their errors and improved their performance and retention of skills in place value, and improved their confidence in learning mathematics.