The best abacuses for everyday use have frames made from black sandalwood. More popular models use frames of compressed sawdust composite. The beads are fashioned from cherry wood imported from Japan.
一般使用的算盤，講究的以高級黑檀木為邊框，大眾化的則以木屑壓縮的合成木為邊框；珠子則統一以櫻花木製成，目前原料皆由日本進口。