Chinese abacus has been hailed as the fifth great invention of ancient China after the compass, papermaking, printing and gunpowder.Dr.Tsung-Dao Lee, a famous physicist, once said, Our forefathers have invented, at a very early time, the best calculating machine-the abacus, which is still widely used in the nation. The Zhusuan (Abacus Calculation) Museum of Shanxi Merchants is located in Qixian County, one of the historically cultural cities of China. As the exhibits on view in the museum are rich in variety and great in age, the museum became the only one in China that features the abacus methodology of Shanxi merchants. During the Ming and Qing periods (1368 1911),Shanxi merchants,who invented a financial account transferral system to reduce the delivery of cash from one place to another, were rich and influential across China. And suanpan or Chinese abacus is one of the necessities in their piaohaos or banking firms.Hence the saying “With the clack of a abacus, 10,000 taels roll in.” So,most children of these wealthy merchants learned to do business by learning first how to calculate on an abacus frame.