This study investigates the impact of abacus learning on math scores among 1,226 second-year junior high school students in Taichung County and City. Controlling for the co-variable “intelligence test scores,” the study derives four conclusions. First, students whose abacus skills reached the “duan level” do not perform better in math scores. Second, the interactive effects of “gender,” “age at which one began to learn abacus,” and “starting mathematical foundation for abacus learning” do not affect math exam scores. Third, abacus ability has a minimal predictive function for math scores, with “intelligence test scores” having the highest explanatory power at 41% and “abacus ability” at a minuscule 1%. Fourth, it is suggested that kindergarten students should not receive abacus instruction but should rather develop their insight and thinking abilities.

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