On Fri, 4 Nov 2005 09:43:30 -0700, Jim Dykes <[EMAIL PROTECTED]> wrote:

>Goes back farther than the Chinese.....I think.

Ah, here is a reference - I should have read further. "Although often 
attributed to
the Chinese, the abacus is thought to have been invented by the Babylonians 
around
2400 BC."

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