manipulable for solving basic problems of adding and subtracting material. It consists of: several prismatic quadrangular base sheets with a base in a color and the other in a different and also two rectangular sheets basis, greater than the other. Most bases are the same color and the lower one has the same color as the other base is in different color. The square chips are used in the 1st stage, the problem represent amounts proportionally. In the 2nd phase they are used only two rectangular tabs. This material has application in the field of education and is indicated for Early Childhood Education, Primary and Special Education. **FIGURE**
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