Kids Abacus

This is for the little kids.  It's a  software program for counting, not actually an abacus but hey you can have everything..

This is what the developer has to say about it:  
Kid's Abacus 2.0 is a Free Math Worksheets based Software using a Graphical method of learning the Numbers and Counting from 1 to 100. The Free Math Worksheets based software has been designed for ease of use, fast setup and interactivity. Full Audio-Visual and Multimedia features have been built into the program to make learning the basics of Numbers and Counting an enjoyable learning math experience for children.  

Here is a screen shot. Kids Abacus

You get to choose what image you want to count and then drag each one into the circle as you count them.  A voice will say the number and as you can see the number appears in the circle.

This is a free program, but as always read the licensing agreement..  You can't sell it and you are supposed to use it for personal use.  Here is the download page.  or you can try this  Kids Abacus   if  you have trouble.

Have fun.