My students remember concepts so much better when there is a story to go with the concept. This zipped file contains a power point telling the regrouping story, a ones and tens workmat, a ones, tens and hundreds work mat and ones, tens, and hundreds counters. Many of my students are dyslexic, have attention difficulites or short term memory problems. The power point enabled them to learn the concept of regrouping much easier and they really enjoyed the counters with the funny little faces.