Arrangement of ones and tens in base 10 concept of our number system is not easy for a child. It is found that most of children of 3 to 5 years are unable to understand how and why 1 and 0 makes 10 when 0 means ‘nothing’. After understanding counting upto 10; children need to understand how 10 and 1 becomes 11 or 10 and 2 becomes 12. Lack of understanding of place value can be dealt effectively with the help of number box. It explains how value of numbers varies with the change in place value of any digit. Grouping sticks of number box helps children to understand how numbers are formed in base 10 concept. These understandings enable children to understand concept of ‘carrying’ while adding and ‘borrowing’ while subtracting.