The magnetic counting rod is a practical tool for assisting in the cultivation of numerical senses and teaching operations. It consists of multiple colored and slender rods with magnetism, which can be attached to surfaces such as whiteboards and iron plates. In teaching, the concept of numbers is visually presented by placing different numbers of counting poles. If 5 rods represent "5", adding or subtracting rods is understood as addition or subtraction. Combine them into bundles of 10, concretizing the decimal system as "ten in ten". In class, it can be used to demonstrate equations and group math competitions. It can enhance students' perception of quantity, help them understand computational logic, cultivate hands-on and collaborative abilities.