If the child can count on the numerical poles and combine quantities and symbols, the golden pearl material is offered as a next step. The child learns that all quantities are to be divided into groups of a maximum of nine individual units. It thus learns the structure of the decimal system. The complete set consists of: • a golden cube • ten gold squares • a wooden box with 45 golden tens rods • a plastic box with 100 golden single pearls • nine wooden thousand cubes • 45 wooden hundreds squares • three boxes with the small card set of 1-3000 • one box with the small card set from 1-9000 • a box with the large card set from 1-1000 • a box with the large card set from 1-9000 • three wooden trays with two wooden bowls each for the introduction of the material