|Melissa & Doug|
I totally love wooden abacus simply because it is one of those hard wearing toys that stand the test of time, even better that those expensive toys you as birthdays and Christmas presents. I bought mine when my first son started reception over 3 years ago and still date my eldest son and his younger siblings have all the abacus for school work and fun games.
It was the same abacus that my daughter used to learn how to count. I bought mine own from Ikea around 2009, whilst I can't remember the exact price I know it was under £10. Right now the same type on sale for £11 at IKEA and this has to be purchased at the store.
Alternatively, you could try the Melissa & Doug version retailing for £12 at AlexandAlexa.