Double faced counters of opposite kit are used to explain the alternate properties of numbers like odd and even, prime and composite etc. The two faced counters are used in making different arrangements and collections of numbers. Grouping and regrouping of these counters explains mathematical operations and relation between them. It helps students to transition from repeated addition to multiplication and repeated subtraction to division. Activities with the counters of opposite kit enables children to understand division as equal grouping, repeated subtraction and inverse of multiplication.