Abstract
Recently， an idea to create ＂virtual manipulatives＂ was proposed by Moyer， Bolyard & Spikell (2002) to present opportunities for constructing mathematical knowledge. This is an exciting technology for use in teaching mathematics in elementary schools. Virtual manipulatives are often exact visual replicas of concrete manipulates， and are placed on the Internet as applets. Children can use the computer mouse to manipulate the images. These creations are a result of innovations in computer technology that allow programmers to create electronic objects. It is specifically useful for those students who have difficulties in connecting abstract mathematics symbols and concrete experience. In this article， an instructional tool， Magic Board， was introduced for special education teachers to use in class. It is hoped that more teachers will enjoy the use of this tool to integrate technology into their mathematics teaching.