The development of pre-mathematical and mathematical skills is one of the essential areas of a child's development, related to later academic achievements and success in various areas of life. Although mathematics is an inevitable part of everyday life, statements such as "Mathematics is difficult" or "I don't like mathematics" are often heard. With the right approach from an early age, it is possible to gain interest in this area, desire to explore, and joy of discovery. The ways in which a child understands and experiences mathematics differ from adults, so for quality planning of activities for the development of mathematical skills, it is important to know the stages in the development of children's cognition, recognize strategies used by the child and thoughtfully intervene. It is important to know the tools by which it is possible to encourage development and the ways of their application. The child's mathematical competencies will be developed in a stimulating and rich mathematical environment, with the use of appropriate tools and methods of work and with quality guidance. The aim of this paper is to present the didactic material of Numicon and its possibilities in the development of pre-mathematical and mathematical skills. The paper presents the theoretical foundations of learning and teaching mathematics in childhood, with an overview of mathematical concepts that children adopt, and the progression and upgrading of the concepts. The role of concrete objects (manipulative) in directed mathematical activities is explained, where the advantages and potential disadvantages of their application are stated. Finally, the didactic material Numicon was presented, as well as the possibilities of using Numicon in preschool age.