Distribute to each child a bag with cheerios or similar shaped cereal. I put a 6oz. cup full in each bag. Cut pipe cleaners in half and give each child nine.Children make rings of "10" and close end off. When we do any activities with place value, they can show numbers, add two digit numbers and do regrouping easier when they can see the numbers on their work mat. It has made teaching place value much easier for me and my students.