Many of the easiest math manipulatives are already in your kitchen. Glue dried beans to popsicle sticks to create counters or use them on their own to help with counting. Small pasta shapes will also work for this. For a bigger incentive, replace the beans with small candy coated chocolates or miniature marshmallows. Candies may also be used for graphing, estimation and probability. The best math manipulative for older kids working with fractions is also delicious. Use a Hershey's chocolate bar to teach fractions like 1/4, 1/6, 1/2, and 1/3.
Create paper manipulatives to make fractions easier. Take two paper plates and color each a different color. Cut one slit in each from the edge to the center and slip the two plates together. Rotate to create fractions of color on the plates. Heavyweight paper can be used to create simple fraction strips by folding and marking the fractions. You can also use printable manipulatives, including base 10 blocks. Consider laminating printables for a longer life (see Resources).
Teaching shapes, geometry and patterns is much easier when the shapes can be seen and felt. You can create tangrams simply by folding, creasing and tearing a single square of paper into shapes. You might also opt for printing tangrams and laminating them or cutting them out of thick fun foam or sturdy cardboard. These math manipulatives work well for teaching about triangles, polygons and trapezoids. They are also useful when working on obtuse and acute angles, perimeter and other math skills.