Many scholars assert that the first step in mathematics of guiding this abstraction, is from
what is specific through the manipulative activity. Prior to understanding an abstract concept,
the specific use of manipulative material plays an important role in linking a gap between the
specific environment in a student oneself and the abstract level. Accordingly, in the recent
teaching of mathematics is being emphasized the significant learning that use the manipulative
material.
Accordingly, this study is aimed to set up a plan that will activate the manipulative material
after examining the realities and an effect in the use of manipulative material in a elementary
mathematics teaching. And, it arranged a plan for activate the manipulative material.