The word Abacus in latin, taken from Greek, word abax, which means flat surface. The earliest counting tables or boards may simply have been lines drawn in the sand. These evolved into actual tables with grooves in them to move the counters. The oldest counting board that has been found is called the salamis tablet. It was found on The island of salamis, a Greek island in 1899. It was used by the Babylonians around 300 BCE. Drawings of people using counting boards have been found dating back to the same time period.