Whenever teachers of young children get together there will be differences of opinion about how far children should be taught to count. Some will argue that the focus should be on small numbers to 9, building up the notion of what, say, the name 5 means, what it looks like, and how it can be represented. Others argue that with ice blocks retailing at $1.35 each, it is more important for children to be exposed to two and three-digit numbers so that they can figure out how these bigger numbers operate. Development of number knowledge is further inhibited by the absence of the 1 and 2-cent coins that used to be countable items. Everybody knows that for many children, counting forms the basis for early numerical problem solving, but there is perhaps a need for balanced, simultaneous development of one and two-digit numbers, so that children learn small numerosity at the same time as beginning to appreciate how the larger number system works. In this article, the authors explain how the 30 Track, a metre-long device with 30 blocks that rotate to reveal the corresponding numerals, has the potential to facilitate the learning of number and counting skills in young children. (Contains 1 figure.)